Corporate report

Annexes

Published 18 November 2024

Annex A: Common core tables

Table 1 - Total departmental spending, 2019-20 to 2024-25

This table provides a summary of departmental net expenditure using the same headings as voted within the Estimate.

	2019‑20 Outturn £’000	2020‑21 Outturn £’000	2021‑22 Outturn £’000	2022‑23 Outturn £’000	2023‑24 Outturn £’000	2024‑25 Plans £’000
Resource DEL
Delivering affordable energy for households and businesses	38,974	83,933	90,113	12,623,280	138,697	227,406
Ensuring that our energy system is reliable and secure	4,723	5,789	903,253	(589,628)	(190,125)	99,899
Taking action on climate change and decarbonisation	105,743	143,965	215,060	95,142	141,619	212,176
Managing our energy legacy safely and responsibly	234,186	216,909	195,797	196,708	174,616	165,948
Science and Research	3,397	3,131	2,984	2,954	3,029	3,224
Deliver an ambitious industrial strategy	-	-	6,525	-	(361)	-
Capability	222,037	257,620	275,984	320,487	382,731	294,215
Ensuring that our energy system is reliable and secure (ALB) net	(2,756)	(2,297)	(3,039)	332	9,880	(20)
Taking action on climate change and decarbonisation (ALB) net	8,260	11,217	15,734	20,851	37,164	17,602
Managing our energy legacy safely and responsibly (ALB) net	28,719	32,055	39,668	42,063	57,303	61,684
Science and Research (ALB) net	2,036	3,404	7,727	9,449	10,604	11,830
Government as Shareholder (ALB) net	(6,464)	(6,908)	(404)	76	41	-
NDA and SLC expenditure (ALB) net	1,330,218	1,245,231	1,427,905	1,539,517	1,582,949	1,818,919
Nuclear Decommissioning Authority Income (CFER)	(748,104)	(599,466)	(693,854)	(1,033,318)	(971,813)	(1,298,852)
Total Resource DEL	1,220,969	1,394,583	2,483,453	13,227,913	1,376,334	1,614,031
Of which:
- Current grants to persons and non-profit (net)	73,109	74,472	84,324	12,488,008	(7,116)	23,511
- Depreciation	21,619	21,853	36,515	46,528	78,472	56,300
- Income from sales of goods and services	(760,801)	(611,898)	(710,000)	(1,049,659)	(982,845)	(1,307,605)
- Net public service pensions	(8)	(11)	-	-	-	-
- Other resource	(1,672,619)	(1,282,093)	(979,860)	(921,014)	(1,125,033)	(124,742)
- Purchase of goods and services	3,127,666	2,667,744	2,609,252	2,675,850	3,109,594	2,541,881
- Rentals	18,435	24,137	(1,389)	(1,528)	(3,640)	585
- Staff costs	354,660	400,510	437,428	496,809	447,325	280,614
- Subsidies to private sector companies	-	-	-	60,978	662	-
- Subsidies to public corporations	-	-	895,000	(628,943)	(266,057)	-
- Take up of provisions	(373)	9,067	(1,817)	1,186	7,936	-
- Change in pension scheme liabilities	348	71	(3)	1	60	-
- Current grants abroad (net)	48,784	72,551	95,439	34,495	45,613	125,987
- Current grants to local government (net)	10,149	18,180	18,564	25,202	71,363	17,500
Resource AME
Delivering affordable energy for households and businesses	478	(4,108)	338,849	31,137,612	831,888	-
Ensuring that our energy system is reliable and secure	-	-	-	(256,446)	(437,044)	-
Taking action on climate change and decarbonisation	701	(550)	(462)	(3,480)	18,024	510
Managing our energy legacy safely and responsibly	(203,397)	(208,322)	(78,851)	(52,207)	(128,023)	(130,806)
Science and Research	2,209	14,715	43,988	(69,240)	(16,192)	39,000
Capability	(60,966)	(44,441)	3,368	(9,526)	3,192	(807)
Government as Shareholder	-	-	21	(37)	-	-
Renewable Heat Incentive	846,092	848,139	919,555	1,001,880	1,218,131	1,203,000
Deliver an ambitious industrial strategy	-	-	2,814	(14,051)	(478)	-
Taking action on climate change and decarbonisation (ALB) net	3,543,428	468,485	10,015,257	(13,507,265)	4,009,238	25,000,000
Managing our energy legacy safely and responsibly (ALB) net	22,826	231,227	3,112,786	(3,385,547)	(587,756)	1,530,457
Science and Research (ALB) net	7,864	(11,361)	174	(4,360)	504	2,680
Government as Shareholder (ALB) net	(48,243)	(157,341)	(84,810)	(87,548)	(86,285)	(80,000)
Nuclear Decommissioning Authority (ALB) net	4,371,679	1,027,590	100,605,107	(110,365,377)	(18,371,822)	12,835,287
Total Resource AME	8,482,671	2,164,033	114,877,796	(95,615,592)	(13,546,623)	40,399,321
Of which:
- Current grants to persons and non-profit (net)	11,185	8,879	926,014	20,378,499	1,966,761	17,658
- Depreciation	5,549,251	2,815,109	10,437,384	(13,282,806)	6,040,892	25,060,287
- Other resource	(1,922,024)	(2,395,362)	82,711	680,638	(2,126,648)	(80,000)
- Purchase of goods and services	139,466	118,942	2,754	6,963	3,284,645	-
- Release of provision	(3,012,067)	(3,073,934)	(3,304,065)	(3,281,469)	(7,215,332)	(144,924)
- Staff costs	-	-	-	4	-	-
- Subsidies to private sector companies	846,092	848,139	-	8,361,800	115,149	1,203,000
- Subsidies to public corporations	-	-	345,889	(345,889)	-	-
- Take up of provisions	6,870,768	3,842,260	106,387,109	(108,133,332)	(15,612,090)	14,343,220
- Unwinding of discount rate on pension scheme liabilities	-	-	-	-	-	80
Total Resource Budget	9,703,640	3,558,616	117,361,249	(82,387,679)	(12,170,289)	42,013,352
Of which:
- Current grants to persons and non-profit (net)	84,294	83,351	1,010,338	32,866,507	1,959,645	41,169
- Depreciation	5,570,870	2,836,962	10,473,899	(13,236,278)	6,119,364	25,116,587
- Income from sales of goods and services	(760,801)	(611,898)	(710,000)	(1,049,659)	(982,845)	(1,307,605)
- Net public service pensions	(8)	(11)	-	-	-	-
- Other resource	(3,594,643)	(3,677,455)	(897,149)	(240,376)	(3,251,681)	(204,742)
- Purchase of goods and services	3,267,132	2,786,686	2,612,006	2,682,813	6,394,239	2,541,881
- Release of provision	(3,012,067)	(3,073,934)	(3,304,065)	(3,281,469)	(7,215,332)	(144,924)
- Rentals	18,435	24,137	(1,389)	(1,528)	(3,640)	585
- Staff costs	354,660	400,510	437,428	496,813	447,325	280,614
- Subsidies to private sector companies	846,092	848,139	-	8,422,778	115,811	1,203,000
- Subsidies to public corporations	-	-	1,240,889	(974,832)	(266,057)	-
- Take up of provisions	6,870,395	3,851,327	106,385,292	(108,132,146)	(15,604,154)	14,343,220
- Unwinding of discount rate on pension scheme liabilities	-	-	-	-	-	80
- Change in pension scheme liabilities	348	71	(3)	1	60	-
- Current grants abroad (net)	48,784	72,551	95,439	34,495	45,613	125,987
- Current grants to local government (net)	10,149	18,180	18,564	25,202	71,363	17,500
Capital DEL
Delivering affordable energy for households and businesses	44,502	1,184,722	1,256,202	365,271	706,012	1,550,169
Ensuring that our energy system is reliable and secure	291	277	1,005,678	2,076,559	(325,713)	603,720
Taking action on climate change and decarbonisation	420,099	732,132	581,542	421,343	613,699	1,273,472
Managing our energy legacy safely and responsibly	3,461	5,074,050	5,620,909	9,131	7,474	2,770
Science and Research	-	-	230	-	28,576	141,500
Capability	15,591	28,716	21,363	3,635	133,676	72,368
Ensuring that our energy system is reliable and secure (ALB) net	-	-	-	840,898	1,274,171	1,931,000
Taking action on climate change and decarbonisation (ALB) net	27	284	2,500	1,628	3,602	9,340
Managing our energy legacy safely and responsibly (ALB) net	12,919	17,915	25,769	24,311	16,904	32,020
Science and Research (ALB) net	114,751	166,958	233,724	264,318	277,053	243,500
Government as Shareholder (ALB) net	(29,614)	(10,232)	(59,398)	-	-	-
NDA and SLC expenditure (ALB) net	1,797,184	1,799,723	2,023,096	2,192,595	2,392,120	2,439,000
Nuclear Decommissioning Authority Income (CFER)	-	-	-	-	(129)	-
Total Capital DEL	2,379,211	8,994,545	10,711,615	6,199,689	5,127,445	8,298,859
Of which:
- Current grants to persons and non-profit (net)	76	28	2,902	47,703	139,950	95,500
- Income from sales of assets	(367)	(8,063)	(159)	(7,444)	(173)	-
- Income from sales of goods and services	(61,069)	(42,977)	(42,787)	(54,752)	(72,110)	-
- Net lending to the private sector and abroad	1,481	89,184	277,550	9,538	(81,581)	470,000
- Other capital	35,172	5,066,195	5,566,017	885	25,430	580
- Purchase of assets	1,778,339	1,861,409	110,077	923,537	1,473,349	4,301,008
- Purchase of goods and services	243,075	224,596	2,250,186	2,463,520	2,731,066	645,885
- Staff costs	59,804	78,241	109,814	126,771	164,200	-
- Take up of provisions	-	-	125	-	-	-
- Capital grants abroad (net)	238,564	423,780	198,924	209,404	280,060	323,600
- Capital grants to persons and non-profit (net)	(85)	16,496	4,063	(70)	71,546	5,000
- Capital grants to private sector companies (net)	83,581	142,945	254,520	150,403	179,842	1,107,072
- Capital support for local government (net)	215	1,142,709	641,001	(153,663)	57,743	1,180,584
Capital support for public corporations	425	-	1,339,382	2,483,857	158,094	28,130
Current grants abroad (net)	-	2	-	-	29	141,500
Capital AME
Ensuring that our energy system is reliable and secure	-	-	-	-	-	205,000
Managing our energy legacy safely and responsibly	29,419	29,382	23,091	-	14,099	10,030
Ensuring that our energy system is reliable and secure (ALB) net	-	-	-	-	76,500	-
Taking action on climate change and decarbonisation (ALB) net	-	-	54	74	(74)	-
Managing our energy legacy safely and responsibly (ALB) net	-	-	-	558	(225)	-
Science and Research (ALB) net	(5,064)	(3,941)	(2,342)	(1,986)	(7,811)	-
Managing our energy legacy safely and responsibly (CFER)	(142,400)	(142,400)	(142,400)	(142,400)	(142,400)	(105,400)
Total Capital AME	(118,045)	(116,959)	(121,597)	(143,754)	(59,911)	109,630
Of which:
- Net lending to the private sector and abroad	(142,400)	(142,400)	(142,400)	(142,400)	(142,400)	(105,400)
- Other capital	29,419	29,382	23,091	-	14,099	10,030
- Purchase of assets	-	-	-	-	76,500	-
- Purchase of goods and services	(5,064)	(3,941)	(2,342)	(1,986)	(7,811)	-
- Take up of provisions	-	-	54	632	(299)	-
- Capital support for public corporations	-	-	-	-	-	205,000
Total Capital Budget	2,261,166	8,877,586	10,590,018	6,055,935	5,067,534	8,408,489
Of which:
- Current grants to persons and non-profit (net)	76	28	2,902	47,703	139,950	95,500
- Income from sales of assets	(367)	(8,063)	(159)	(7,444)	(173)	-
- Income from sales of goods and services	(61,069)	(42,977)	(42,787)	(54,752)	(72,110)	-
- Net lending to the private sector and abroad	(140,919)	(53,216)	135,150	(132,862)	(223,981)	364,600
- Other capital	64,591	5,095,577	5,589,108	885	39,529	10,610
- Purchase of assets	1,778,339	1,861,409	110,077	923,537	1,549,849	4,301,008
- Purchase of goods and services	238,011	220,655	2,247,844	2,461,534	2,723,255	645,885
- Staff costs	59,804	78,241	109,814	126,771	164,200	-
- Take up of provisions	-	-	179	632	(299)	-
- Capital grants abroad (net)	238,564	423,780	198,924	209,404	280,060	323,600
- Capital grants to persons and non-profit (net)	(85)	16,496	4,063	(70)	71,546	5,000
- Capital grants to private sector companies (net)	83,581	142,945	254,520	150,403	179,842	1,107,072
- Capital support for local government (net)	215	1,142,709	641,001	(153,663)	57,743	1,180,584
- Capital support for public corporations	425	-	1,339,382	2,483,857	158,094	233,130
- Current grants abroad (net)	-	2	-	-	29	141,500
Total departmental spending[Note 3]	11,964,806	12,436,202	127,951,267	(76,331,744)	(7,102,755)	50,421,841
Of which:
Total DEL	3,600,180	10,389,128	13,195,068	19,427,602	6,503,779	9,912,890
Total AME	8,364,626	2,047,074	114,756,199	(95,759,346)	(13,606,534)	40,508,951

Referenced notes:

1. Includes impairments
2. Pension schemes report under FRS 17 accounting requirements. These figures therefore include cash payments made and contributions received, as well as certain non-cash items
3. Total departmental spending is the sum of the resource budget and the capital budget less depreciation. Similarly, total DEL is the sum of the resource budget DEL and capital budget DEL less depreciation in DEL, and total AME is the sum of resource budget AME and capital budget AME less depreciation in AME.

Other note:

The large increase in spend in 2022-23 on Delivering affordable energy for households and businesses Resource DEL and Resource AME is due to the Energy prices support schemes.

The large increase in spend in 2021-22 and subsequent credits in 2022-23 and 2023-24 on Ensuring our energy system is reliable and secure Resource DEL is due to the Energy Special Administration Regime.

The credits in 2022-23 and 2023-24 on Ensuring our energy system is reliable and secure Resource AME are due to the Energy Special Administration Regime.

The large increase in spend in 2021-22 and 2022-23 and credit in 2023-24 on Ensuring our energy system is reliable and secure Capital DEL is due to the Energy Special Administration Regime.

The large increase in spend in 2020-21 and 2021-22 on Managing our energy legacy safely and responsibly Capital DEL is due to the Nuclear Liabilities Fund.

The increases in spend since 2022-23 on Ensuring that our energy system is reliable and secure (ALB) net Capital DEL is due to Sizewell C and Great British Nuclear.

The figures for Depreciation in Resource AME include the movement in fair value for contracts for difference, shown against Taking action on climate change and decarbonisation (ALB).

The large movements in take up of provisions within Resource AME is due to movements in the long-term discount rate for provisions. This largely impacts the lines for Nuclear Decommissioning Authority and Managing our energy legacy safely and responsibly (ALB).

In their role as administrator of the government’s GB Renewable Heat Incentive scheme, Ofgem made payments to scheme participants totalling £1,046,847,653 in the financial year 2023-24. Based on Ofgem’s sampling of the population and subject to our detailed assumptions, we can be 95% confident that the estimated value of error for GB Renewable Heat Incentive scheme payments made or accrued in the financial year 2023-24 is between the upper and lower limits of £2,097,422 and £4,275,371. Based on the same assumptions, the most likely estimated value of error for the same period is £3,186,396. This is less than 1% of scheme spend.

Table 2 - Administration budget, 2019-20 to 2024-25

	2019‑20 Outturn £’000	2020‑21 Outturn £’000	2021‑22 Outturn £’000	2022‑23 Outturn £’000	2023‑24 Outturn £’000	2024‑25 Plans £’000
Resource DEL
Capability	215,314	250,004	251,851	302,717	349,364	297,669
Taking action on climate change and decarbonisation (ALB) net	5,354	4,465	4,099	6,047	6,692	5,185
Managing our energy legacy safely and responsibly (ALB) net	4,833	5,112	4,485	5,671	8,857	6,791
Government as Shareholder (ALB) net	26	33	36	35	38	-
NDA and SLC expenditure (ALB) net	52,929	54,925	35,456	30,497	32,016	33,750
Total administration budget	278,456	314,539	295,927	344,967	396,967	343,395
Of which:
- Current grants to persons and non-profit (net)	317	814	394	751	785	171
- Depreciation	11,928	14,339	18,804	25,842	53,789	26,800
- Income from sales of goods and services	(2,546)	(2,151)	(1,979)	(2,545)	(1,679)	(173)
- Net public service pensions	(8)	(11)	-	-	-	-
- Other resource	(141,899)	(136,979)	(140,117)	(152,230)	(76,110)	(122,341)
- Purchase of goods and services	103,917	103,246	104,266	133,885	128,489	179,700
- Rentals	19,480	20,846	239	(14)	(202)	585
- Staff costs	286,848	314,059	314,074	338,940	291,580	258,653
- Subsidies to private sector companies	-	-	-	-	94	-
- Take up of provisions	3	-	-	-	-	-
- Change in pension scheme liabilities	115	56	2	-	-	-
- Current grants abroad (net)	301	320	244	338	221	-

Annex B: Financial information by ALB

The table below shows the total operating income, total operating expenditure, net expenditure for the year, and staff numbers and costs for each of our ALBs.

The figures below will not tie directly to the published ALB accounts as they include some adjustments which would have been captured in the ALB’s accounts in the previous year.

The staff costs and numbers for nuclear site licence companies (SLCs) are not included in the table below - as they are included in the amount shown for utilisation in the NDA’s nuclear decommissioning provision in note 18.

Financial Information by ALB, 2023-24

	Total Operating income £m	Total Operating expenditure £m	Net expenditure for the year (including financing) £m	Permanently employed staff: Number of employees £m	Permanently employed staff: Staff costs £m	Other staff: Number of employees £m	Other staff: Staff costs £m
Core department	(86)	8,362	7,780	4,124	310	141	15
United Kingdom Atomic Energy Authority	(295)	297	6	1,681	109	528	44
Enrichment Holdings Limited	-	-	(78)	-	-	-	-
Oil And Gas Authority	(39)	39	-	211	22	5	-
NDA	(933)	(15,752)	(15,336)	363	51	63	7
Coal Authority	(18)	(592)	(538)	329	22	29	1
Civil Nuclear Police Authority	(137)	139	2	970	24	18	1
Radioactive Waste Management	-	-	-	-	-	-	-
Electricity Settlements Company	(1,031)	1,031	-	-	-	-	-
Sellafield Limited	-	-	-	-	-	-	-
Dounreay Site Restoration Ltd	-	-	-	-	-	-	-
Magnox Limited	-	-	-	-	-	-	-
Low Carbon Contracts Company	(5,678)	26	222	171	14	-	1
Great British Nuclear	-	22	8	-	1	3	3
LLW Repository Ltd	-	-	-	-	-	-	-
UK Green Infrastructure Platform Ltd	-	-	-	-	-	-	-
Salix	(1)	28	27	189	9	-	1
Sizewell C	-	1	(5)	2	-	-	-
Consolidation adjustments	4,083	(4,389)	(220)	-	-	-	-
Total departmental group	(4,135)	(10,788)	(8,132)	8,040	562	787	73

Annex C: Glossary

AFP NI: Alternative Fuel Payment Northern Ireland

AGR: Advanced Gas-cooled Reactor

ALB: Arm’s-Length Bodies

AME: Annually Managed Expenditure

AQuA: Analytical Quality Assurance

ARAC: Audit and Risk Assurance Committee

ARG: Additional Restrictions Grants

BCSSS: British Coal Staff Superannuation Scheme

BEIS: Department for Business, Energy and Industrial Strategy

BNFL: British Nuclear Fuels Ltd

CARS: Coal Authority Restructuring Schemes

CCA: Climate Change Agreements

CCC: Climate Change Committee

CCUS: Carbon Capture Usage and Storage

CDEL: Capital Departmental Expenditure Limit

CETV: Cash Equivalent Transfer Values

CFER: Consolidated Fund Extra Receipts

CfD: Contracts for Difference

CNPA: Civil Nuclear Police Authority

CNPP: Civil Nuclear Pension Plan

CO: Cabinet Office

COVID-19: Coronavirus pandemic

CRC: Carbon Reduction Commitment

CSOPS: Civil Servant and Other Pension Scheme

DA: Devolved Administration

DBT: Department for Business and Trade

DDM: Dynamic Dispatch Model

DEL: Departmental Expenditure Limit

DESNZ: Department for Energy Security and Net Zero

DLUHC: Department for Levelling Up, Housing and Communities

DSIT: Department for Science, Innovation and Technology

EBRS: Energy Bill Relief Scheme

EBSS: Energy Bills Support Scheme

EBSS NI: Energy Bills Support Scheme Northern Ireland

ECL: Expected Credit Loss

EDI: Equality Diversity and Inclusion

EPG: Energy Price Guarantee

ESC: Electricity Settlements Company

EU: European Union

EU ETS: EU Emissions Trading Scheme

EUV: Existing-Use Value

FCDO: Foreign Commonwealth and Development Office

FDP: Funded Decommissioning Programme

FF: Future Fund scheme

FIDeR: Financial Investment Decision Enabling for Renewables

FRA: Fraud Risk Assessment

FREM: Government Financial Reporting Manual

FVTOCI: fair value through other comprehensive income

FVTPL: fair value through profit or loss

GBN: Great British Nuclear

GDF: Geological Disposal Facility

GDP: Gross Domestic Product

GIAA: Government Internal Audit Agency

GID: Government Investment Decision

GGC: Greening Government Commitments

GHG: Green House Gas

GMPP: Government Major Projects Portfolio

GRAA: Government Resources and Accounts Act

GSG: Government Security Group

HMG: HM Government

HMT: HM Treasury

HPC: Hinkley Point C

IAS: International Accounting Standards

ICF: International Climate Fund

IETF: Industrial Energy Transformation Fund

IFRS: International Financial Reporting Standards

INSS: Insolvency Service

IPEV: International Private Equity and Venture Capital

IRIG: Integrated Review Implementation Group

LADGF: Local Authority Discretionary Grant Fund

LCCC: Low Carbon Contracts Company Ltd

LCREE: Low Carbon and Renewable Energy Economy

LRSG: Local Restriction Support Grants

MOG: Machinery Of Government

MPM: Managing Public Money

MRC: Medical Research Council

NAO: National Audit Office

NATIS: National Investigation Service

NDA: Nuclear Decommissioning Authority

NDPB: non-departmental public bodies

NIF: National Insurance Fund

NLF: Nuclear Liabilities Fund

NaLF: National Loans Fund

NNBG: NNB Generation Company (HPC) Limited

NNHL: National Nuclear Holdings Ltd

NSTA: North Sea Transition Authority

OCI: Other Comprehensive Income

ODA: Official Development Assistance

Ofgem: Office of Gas and Electricity Markets

OGA: Oil and Gas Authority

OHLG: Omicron Hospitality and Leisure Grant

ONS: Office for National Statistics

PCFP: Parliamentary Contributory Pension Fund

PCSPS: Principal Civil Service Pension Scheme

PDC: Public Dividend Capital

PES: Public Expenditure System

PIC: Projects and Investment Committee

PO: partner organisations

POPCO: People and Operations Committee

PPE: Property, Plant and Equipment

PSED: Public Sector Equality Duty

PSFA: Public Sector Fraud Authority

PV: Present Value

QA: Quality Assurance

R&D: Research and Development

RHLGF: Retail, Hospitality and Leisure Grant Fund

RSL: Replacement Sea Line

SBGF: Small Business Grant Fund

SCS: Senior Civil Servant

SDG: Sustainable Development Goals

SI: Statutory Instrument

SLC: Site Licence Company

SME: Small and Medium sized Enterprise

SoCNE: Statement of Comprehensive Net Expenditure

SoFP: Statement of Financial Position

SOPS: Statement of Outturn against Parliamentary Supply

SOSIA: Secretary of State Investor Agreement

TCA: Trade and Cooperation Agreement

TCD: Target Commissioning Date

TCW: Target Commissioning Window

TLM: Transmission Loss Multiplier

TME: Total Managed Expenditure

UKAEA: UK Atomic Energy Authority

UKSBS: UK Shared Business Services Ltd

VAT: Value-Added Tax

WTC: Waste Transfer Contract

---

Previous:
Trust statement