Department of Health: Finance
(asked on 9th September 2016) - View Source
Question to the Department of Health and Social Care:
To ask the Secretary of State for Health, whether his Department's (a) £10 million payment to the Macfarlane Trust in 1987 and (b) £500,000 payment to the Eileen Trust in 1993 was allocated to his Department's capital budget or revenue budget.
The Department does not hold the information requested.
The Department only holds data for the last seven financial years, in accordance with departmental policy for retention of financial data, and the Finance Act 1998 - Schedule 18 Part III, Duty to keep and preserve records.
The government spending control regime has changed many times since the period referred to in the question, however generally payments to charities such as these would score as “grants”. The treatment of a grant as “revenue” or “capital” is explained on page 31 of HM Treasury’s Consolidated Budgeting Guidance 2016-17, which can be found at: