# The Council Tax (Demand Notices) (England) Regulations 2009, Regulation 3: Definition of “gross expenditure”


(1) Subject to paragraph (3), the gross expenditure of an authority for a year is the aggregate of the items which are—
(a) attributable to the services administered by the authority during the year, and
(b) charged to a revenue account for that year.
(2) The items mentioned in sub-paragraph (1)—
(a) must be calculated using the estimates which were used to calculate—
(i) the budget requirement, or
(ii) the levy,
of the authority for the year; but
(b) must not include any—
(i) allowances for contingencies, or
(ii) contributions to financial reserves.
(3) The gross expenditure of the GLA for a year is the aggregate of the amounts of gross expenditure calculated for each constituent body for that year.
(4) In this regulation, “authority” includes a levying body and a constituent body.

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Source: https://www.legislation.gov.uk/uksi/2009/3193/regulation/3 (the official version)
Page: https://openlegislation.uk/council-tax-demand-notices-england-regulations-2009/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.