Section 13: Expenditure attracting full rate subsidy not separately identified elsewhere on the claim form
Published 21 April 2021
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Introduction
1700. The subsidy claim form contains cells to record expenditure paid in the relevant year which attracts 100% subsidy and is included in the total expenditure cells but is not specified elsewhere on the claim form.
1701. These cells are 023, 061 (England and Wales only), 110.
1702. The inclusion of expenditure in any of these cells should be as a result of a positive decision by LAs that the expenditure belongs in the cell and not as a means of ensuring in-year reconciliation.
1703. LAs should be able to demonstrate to their auditor why they have recorded expenditure in these cells.
1704. The following paragraphs indicate the expenditure the DWP would expect to be recorded in these cells.
1705-1709
Cell 023 – England and Wales
1710 Examples of expenditure that may be recorded in cell 023 includes benefit paid in respect of caravan sites (owned by the LA), marina fees, other property excluded from the HRA, for example social services accommodation, park keepers or recreational grounds accommodation.
1711. LAs should ensure they exclude the following from cell 023:
- expenditure subject to the threshold and cap arrangements
- extended payments, and
- overpayments
1712-1719
Cell 023 – Scotland
1720. Non HRA rent rebate expenditure is not recorded separately on the claim form for Scottish LAs. Therefore, in addition to the above, Scottish LAs should also record, in cell 023, rent rebates in respect of HRA properties that attract full subsidy.
1721-1729
Cell 061 – England and Wales only
1730. Included in cell 061 should be any other rent rebate expenditure for properties within the HRA which attracts full subsidy.
1731. The following should be excluded from cell 061:
- extended payments
- for Welsh authorities only, expenditure in respect of short-term leased accommodation, and
- overpayments
1732-1739
Cell 110
1740. Rent allowance expenditure is divided into a large number of subcategories:
- regulated tenancies
- cases under the pre-1996 rules
- maximum rent cases
- registered social landlord cases, and
- local housing allowance cases
These subcategories and extended payments are recorded elsewhere on the subsidy claim form and should be excluded from this cell.
1741. Other than any minor Rent Allowance payments which are highly unusual and fall outside the main policy parameters specified above, the Department’s expectation is that all Rent Allowance payments will fall into one of the above subcategories. Any such minor Rent Allowance payments should be included in cell 110 but LAs must be able to demonstrate to their auditor and the Department, as required, that any Rent Allowances included in cell 110 have been properly paid and are not appropriate to one of the above subcategories.
1742-1759
Queries
1760. If you have any queries concerning the content of this section, contact: martin.spencer@dwp.gov.uk
1761-1799