# The Local Authorities (Capital Finance and Accounting) (England) (Amendment) Regulations 2015

S.I. 2015/341 · made 17 February 2015

Section 21 of the Local Government Act 2003 (“the 2003 Act”), and regulations made under it, make provision in respect of accounting practices to be followed by local authorities. Schedule 12 to the Local Audit and Accountability Act 2014 extends the scope of section 21 of the 2003 Act to include a number of local authority bodies which were not previously subject to that section (“the new bodies”).

Made under: Local Government Act 2003 (Section 11, Section 21, Section 123)

PDFs: Printed copy https://openlegislation.uk/local-authorities-capital-finance-and-accounting-england-amendment-regulations-2015/pdf/uksi_20150341_en.pdf; UK Explanatory Memorandum https://openlegislation.uk/local-authorities-capital-finance-and-accounting-england-amendment-regulations-2015/pdf/uksiem_20150341_en.pdf

## Introductory text

Local Government, England And Wales
Made 17th February 2015
Laid before Parliament 25th February 2015
Coming into force 1st April 2015
The Secretary of State makes the following Regulations in exercise of the powers conferred by sections 11, 21, and 123 of the Local Government Act 2003:

## 1 Citation and commencement

These Regulations may be cited as the Local Authorities (Capital Finance and Accounting) (England) (Amendment) Regulations 2015 and come into force on 1st April 2015.

## 2 Amendment of the Local Authorities (Capital Finance and Accounting) (England) Regulations 2003

(1) The Local Authorities (Capital Finance and Accounting) (England) Regulations 2003 are amended as follows.
(2) In regulation 1 (citation, commencement, application and interpretation)—
(a) for paragraph (2) substitute—
“(2) Regulations 2 to 26, 27(2), 32 to 34 and the Schedule apply only in relation to local authorities in England.”
(b) after paragraph (3) insert—
“(3A) Regulations 27(1), 28 and 29 shall not apply to any person or body which is a local authority for the purposes of section 21 by virtue of subsection (6)(b), (d), (e), (g), (h), (k) or (l) of that section.”.
(3) In regulation 30 (retirement benefits)—
(a) at the start of regulation 30 insert “(1)”;
(b) after paragraph (1) insert—
“(2) In relation to any person or body which is a local authority for the purposes of section 21 by virtue of subsection (6)(b), (e), (g), (h), (k) or (l) of that section, this regulation has effect as if the reference in paragraph (1) to 1st April 2004 were a reference to 1st April 2015.”.
(4) In regulation 30B (early repayment of loans – premiums and discounts at 31st March 2007) after paragraph (2) insert—
“(2A) This regulation does not apply to any person or body which is a local authority for the purposes of section 21 by virtue of subsection (6)(b), (e), (g), (h), (k) or (l) of that section.”.
(5) In regulation 30C (early repayment of loans – premiums and discounts after 31st March 2007) after paragraph (5) insert—
“(5A) In relation to any person or body which is a local authority for the purposes of section 21 by virtue of subsection (6)(b), (e), (g), (h), (k) or (l) of that section, this regulation has effect as if the references in paragraph (1)(a) and (c) to 1st April 2007 were references to 1st April 2015.”.
(6) In regulation 30D (interest on loans given by local authorities) after paragraph (3) insert—
“(4) In relation to any person or body which is a local authority for the purposes of section 21 by virtue of subsection (6)(b), (e), (g), (h), (k) or (l) of that section, this regulation has effect as if—
(a) the references in paragraphs (1)(a), (2)(a) and (b) and (3)(a) to “1st April 2007” were references to “1st April 2015”; and
(b) the references in paragraphs (2)(c) and (3)(a) to “2007 financial year” were references to “2015 financial year”.”.
(7) In regulation 30E (interest on stepped interest rate loans taken out by local authorities) after paragraph (3) insert—
“(4) In relation to any person or body which is a local authority for the purposes of section 21 by virtue of subsection (6)(b), (e), (g), (h), (k) or (l) of that section, this regulation has effect as if the reference in paragraph (2) to 31st March 2008 were a reference to 31st March 2016.”.
(8) In regulation 30F (financial guarantees given by local authorities) after paragraph (2) insert—
“(3) In relation to any person or body which is a local authority for the purposes of section 21 by virtue of subsection (6)(b), (e), (g), (h), (k) or (l) of that section, this regulation has effect as if the reference in paragraph (2) to 31st March 2008 were a reference to 31st March 2016 and as if the reference in sub-paragraph (2)(a) to 1st April 2006 were a reference to 1st April 2015.”.
(9) In regulation 30H (short-term accumulating compensated absences)—
(a) at the start of regulation 30H insert “(1)”;
(b) after paragraph (1) insert—
“(2) In relation to any person or body which is a local authority for the purposes of section 21 by virtue of subsection (6)(b), (e), (g), (h), (k) or (l) of that section, this regulation only applies to an amount in respect of a liability for short-term accumulating compensated absences recorded on a balance sheet for a financial year beginning on or after 1st April 2015.”.
(10) In regulation 31 (proper practices)—
(a) omit the “and” at the end of paragraph (b);
(b) for paragraph (c) substitute—
“(c) in relation only to those authorities which are Category 2 authorities within the meaning of regulation 2(1) of the Accounts and Audit Regulations 2015, and which are not internal drainage boards, “Governance and Accountability for Local Councils: A Practitioners’ Guide (England) March 2014” published jointly by the National Association of Local Councils and the Society for Local Council Clerks, as amended or reissued from time to time; and
(d) in relation only to internal drainage boards, “Governance and Accountability in Internal Drainage Boards in England: a Practitioners’ Guide 2006” published by the Association of Drainage Authorities and the Department for Environment, Food and Rural Affairs, as amended or reissued from time to time.”.
(11) In the Schedule—
(a) in paragraph 2—
(i) in the definition of “assumed debt” for the words “column A of the table in this Schedule (“the Table”)” substitute “Table A in this Schedule”;
(ii) in the definition of “local authority share cap” for the words “Column B of the Table” substitute “Table B in this Schedule”;
(b) for paragraph 9 substitute—
“9. L** means—
(a) 2.398347729 in the financial year 2012 to 2013;
(b) 2.360771759 in the financial year 2013 to 2014;
(c) 2.311525846 in the financial year 2014 to 2015;
(d) 2.534152780 in the financial year 2015 to 2016, except in relation to—
(i) Cambridge City Council, where it means 2.663711167; and
(ii) Winchester City Council, where it means 5.434916035;
(e) 2.488865254 in the financial year 2016 to 2017, except in relation to—
(i) Cambridge City Council, where it means 2.464489035;
(ii) the London Borough Council of Hammersmith and Fulham, where it means 5.951547426; and
(iii) Winchester City Council, where it means 2.464489035.”; and
(c) for the Table substitute Table A and Table B as set out in the Schedule to these Regulations.

## Signature

Signed by authority of the Secretary of State for Communities and Local Government
Kris Hopkins
Parliamentary Under Secretary of State
Department for Communities and Local Government
17th February 2015

## Tables to be substituted in the Schedule to the 2003 Regulations

“
Table A—
Assumed debt for each quarter in a year
Authority
2012-13
2013-14
2014-15
2015-16
2016-17
Adur
20,897.13
24,452.52
27,421.85
28,613.13
28,900.24
Arun
26,635.43
31,167.11
34,951.81
36,470.22
36,836.16
Ashfield
38,454.73
44,997.32
50,461.45
52,653.64
53,181.98
Ashford
38,994.02
45,628.36
51,169.13
53,392.06
53,927.80
Babergh
31,593.73
36,969.01
41,458.24
43,259.30
43,693.37
Barking and Dagenham
75,238.98
88,039.96
98,730.86
103,020.01
104,053.72
Barnet
69,838.39
81,720.53
91,644.04
95,625.32
96,584.84
Barnsley
158,381.56
185,328.21
207,833.06
216,861.91
219,037.93
Barrow
37,241.65
43,577.86
48,869.62
50,992.65
51,504.32
Basildon
76,575.66
89,604.05
100,484.89
104,850.24
105,902.32
Bassetlaw
50,738.34
59,370.84
66,580.38
69,472.82
70,169.92
Birmingham
546,499.59
639,479.69
717,133.25
748,287.54
755,795.96
Blackpool
37,533.72
43,919.62
49,252.89
51,392.57
51,908.25
Bolsover
55,367.40
64,787.48
72,654.77
75,811.10
76,571.80
Bournemouth
20,485.91
23,971.33
26,882.23
28,050.06
28,331.52
Brent
56,224.06
65,789.88
73,778.91
76,984.07
77,756.54
Brentwood
22,942.40
26,845.77
30,105.71
31,413.59
31,728.80
Brighton and Hove
50,783.60
59,423.80
66,639.77
69,534.79
70,232.52
Bristol
80,034.24
93,651.07
105,023.35
109,585.86
110,685.46
Broxtowe
39,863.31
46,645.55
52,309.83
54,582.32
55,130.01
Bury
140,488.96
164,391.41
184,353.85
192,362.70
194,292.89
Cambridge
76,222.13
89,190.38
100,020.98
104,366.18
105,413.40
Camden
135,367.59
158,398.70
177,633.43
185,350.33
187,210.16
Cannock Chase
45,036.17
52,698.51
59,097.82
61,665.20
62,283.95
Canterbury
36,749.65
43,002.15
48,224.00
50,318.99
50,823.90
Castle Point
12,718.60
14,882.51
16,689.73
17,414.78
17,589.52
Central Bedfordshire
53,786.65
62,937.78
70,580.47
73,646.68
74,385.66
Charnwood
42,123.01
49,289.72
55,275.09
57,676.39
58,255.13
Cheltenham
16,391.27
19,180.04
21,509.11
22,443.53
22,668.73
Cheshire West and Chester
110,158.94
128,901.12
144,553.89
150,833.72
152,347.20
Chesterfield
74,551.50
87,235.51
97,828.72
102,078.68
103,102.95
City of London
6,480.57
7,583.15
8,503.99
8,873.43
8,962.47
City of York
76,730.76
89,785.54
100,688.41
105,062.60
106,116.81
Colchester
47,525.71
55,611.62
62,364.67
65,073.97
65,726.93
Corby
34,708.00
40,613.14
45,544.89
47,523.48
48,000.34
Cornwall
39,261.88
45,941.80
51,520.63
53,758.83
54,298.25
Crawley
86,166.07
100,826.16
113,069.72
117,981.79
119,165.64
Croydon
84,855.00
99,292.02
111,349.29
116,186.62
117,352.45
Dacorum
119,956.75
140,365.90
157,410.87
164,249.24
165,897.34
Darlington
45,573.00
53,326.68
59,802.26
62,400.24
63,026.38
Dartford
28,367.62
33,194.02
37,224.85
38,842.00
39,231.75
Derby
113,840.21
133,208.71
149,384.56
155,874.25
157,438.31
Doncaster
143,998.95
168,498.58
188,959.77
197,168.72
199,147.13
Dover
29,610.54
34,648.40
38,855.84
40,543.85
40,950.67
Dudley
222,387.19
260,223.60
291,823.18
304,500.80
307,556.20
Durham
162,661.42
190,336.24
213,449.22
222,722.06
224,956.88
Ealing
58,459.83
68,406.04
76,712.75
80,045.37
80,848.56
East Devon
27,001.26
31,595.19
35,431.87
36,971.13
37,342.10
East Riding
120,495.95
140,996.83
158,118.42
164,987.53
166,643.04
Eastbourne
14,411.35
16,863.26
18,911.00
19,732.55
19,930.55
Enfield
54,891.62
64,230.74
72,030.43
75,159.64
75,913.80
Epping Forest
62,811.79
73,498.44
82,423.53
86,004.24
86,867.22
Exeter
17,675.81
20,683.13
23,194.73
24,202.37
24,445.22
Fareham
18,663.06
21,838.35
24,490.24
25,554.16
25,810.58
Gateshead
233,638.68
273,389.40
306,587.73
319,906.76
323,116.75
Gloucester
19,441.17
22,748.84
25,511.29
26,619.57
26,886.68
Gosport
18,841.94
22,047.67
24,724.97
25,799.09
26,057.96
Gravesham
38,324.59
44,845.05
50,290.69
52,475.46
53,002.00
Great Yarmouth
30,516.44
35,708.44
40,044.60
41,784.25
42,203.52
Greenwich
84,205.76
98,532.33
110,497.34
115,297.66
116,454.57
Guildford
63,911.63
74,785.40
83,866.77
87,510.18
88,388.27
Hackney
41,037.10
48,019.06
53,850.12
56,189.53
56,753.34
Hammersmith and Fulham
67,006.94
78,407.33
87,928.52
91,748.39
92,669.00
Haringey
84,735.97
99,152.74
111,193.09
116,023.63
117,187.83
Harlow
72,450.64
84,777.22
95,071.92
99,202.11
100,197.52
Harrogate
44,677.24
52,278.52
58,626.82
61,173.74
61,787.57
Harrow
36,046.34
42,179.18
47,301.10
49,355.99
49,851.24
Havering
54,765.56
64,083.24
71,865.02
74,987.04
75,739.47
High Peak
32,695.31
38,258.01
42,903.77
44,767.63
45,216.84
Hillingdon
76,870.28
89,948.80
100,871.49
105,253.64
106,309.77
Hinckley and Bosworth
34,436.14
40,295.02
45,188.15
47,151.25
47,624.37
Hounslow
68,369.17
80,001.33
89,716.09
93,613.61
94,552.94
Ipswich
49,110.80
57,466.39
64,444.68
67,244.33
67,919.07
Islington
127,317.36
148,978.83
167,069.69
174,327.66
176,076.89
Kensington and Chelsea
57,412.63
67,180.68
75,338.59
78,611.51
79,400.31
Kettering
37,916.73
44,367.79
49,755.48
51,917.00
52,437.94
Kingston upon Hull
169,997.37
198,920.31
223,075.67
232,766.71
235,102.33
Kingston upon Thames
38,583.57
45,148.09
50,630.53
52,830.06
53,360.16
Kirklees
131,265.27
153,598.42
172,250.24
179,733.28
181,536.75
Lambeth
107,044.15
125,256.38
140,466.56
146,568.82
148,039.51
Lancaster
62,101.71
72,667.54
81,491.73
85,031.97
85,885.19
Leeds
383,988.95
449,319.90
503,881.89
525,771.94
531,047.61
Leicester
103,774.44
121,430.36
136,175.95
142,091.81
143,517.58
Lewes
23,792.49
27,840.48
31,221.22
32,577.56
32,904.44
Lewisham
34,801.49
40,722.54
45,667.57
47,651.50
48,129.64
Lincoln
31,764.96
37,169.38
41,682.94
43,493.77
43,930.19
Luton
44,445.95
52,007.87
58,323.31
60,857.04
61,467.69
Manchester
165,611.08
193,787.75
217,319.86
226,760.85
229,036.20
Mansfield
45,719.21
53,497.77
59,994.13
62,600.44
63,228.59
Medway Towns
14,969.40
17,516.25
19,643.29
20,496.65
20,702.32
Melton
16,080.62
18,816.53
21,101.47
22,018.18
22,239.11
Mid Devon
16,639.55
19,470.57
21,834.92
22,783.49
23,012.11
Mid Suffolk
26,888.96
31,463.78
35,284.51
36,817.36
37,186.79
Milton Keynes
84,580.44
98,970.75
110,989.00
115,810.68
116,972.74
North East Derbyshire
85,366.26
99,890.26
112,020.18
116,886.65
118,059.51
New Forest
50,697.13
59,322.61
66,526.30
69,416.39
70,112.93
Newark and Sherwood
52,882.69
61,880.03
69,394.27
72,408.95
73,135.51
Newcastle upon Tyne
250,179.66
292,744.62
328,293.30
342,555.28
345,992.53
Newham
65,010.88
76,071.68
85,309.24
89,015.32
89,908.51
North Kesteven
37,232.57
43,567.22
48,857.70
50,980.21
51,491.75
North Tyneside
184,226.09
215,569.87
241,747.04
252,249.21
254,780.32
North Warwickshire
32,433.85
37,952.07
42,560.68
44,409.63
44,855.25
Northampton
99,891.91
116,887.27
131,081.18
136,775.71
138,148.14
Northumberland
71,694.96
83,892.97
94,080.29
98,167.41
99,152.43
Norwich
80,918.75
94,686.07
106,184.03
110,796.96
111,908.71
Nottingham
158,958.55
186,003.37
208,590.20
217,651.95
219,835.90
Nuneaton
46,136.33
53,985.85
60,541.49
63,171.58
63,805.45
North West Leicestershire
43,259.10
50,619.10
56,765.90
59,231.97
59,826.31
Oadby and Wigston
10,441.77
12,218.31
13,702.01
14,297.26
14,440.72
Oldham
-534.48
-625.42
-701.36
-731.83
-739.18
Oxford City
76,065.95
89,007.63
99,816.04
104,152.33
105,197.41
Poole
27,813.88
32,546.06
36,498.21
38,083.79
38,465.93
Portsmouth
59,023.66
69,065.80
77,452.62
80,817.38
81,628.32
Reading
68,937.71
80,666.60
90,462.14
94,392.07
95,339.21
Redbridge
25,876.89
30,279.52
33,956.44
35,431.60
35,787.12
Redditch
51,048.10
59,733.31
66,986.86
69,896.96
70,598.32
Richmondshire
15,098.43
17,667.24
19,812.61
20,673.33
20,880.77
Rotherham
175,518.20
205,380.44
230,320.27
240,326.04
242,737.50
Rugby
42,965.02
50,274.98
56,379.99
58,829.30
59,419.60
Runnymede
33,738.46
39,478.64
44,272.62
46,195.95
46,659.49
Salford
81,592.93
95,474.95
107,068.71
7,657.43
7,734.27
Sandwell
258,786.28
302,815.55
339,587.16
354,339.79
357,895.28
Sedgemoor
19,032.80
22,270.99
24,975.41
26,060.42
26,321.91
Selby
33,508.65
39,209.73
43,971.06
45,881.29
46,341.67
Sheffield
207,743.67
243,088.67
272,607.51
284,450.35
287,304.57
Shepway
20,046.96
23,457.71
26,306.23
27,449.05
27,724.48
Shropshire
47,290.94
55,336.90
62,056.60
64,752.51
65,402.25
Slough
58,522.49
68,479.37
76,794.98
80,131.17
80,935.22
Solihull
94,185.78
110,210.31
123,593.42
128,962.66
130,256.69
South Cambridgeshire
70,123.59
82,054.25
92,018.29
96,015.82
96,979.26
South Derbyshire
32,014.96
37,461.91
42,011.00
43,836.07
44,275.93
South Holland
35,784.27
41,872.51
46,957.19
48,997.15
49,488.79
South Kesteven
64,711.74
75,721.64
84,916.70
88,605.72
89,494.80
South Tyneside
193,648.94
226,595.90
254,111.99
265,151.33
267,811.89
Southampton
64,529.51
75,508.40
84,677.57
88,356.20
89,242.78
Southend-on-Sea
34,398.46
40,250.93
45,138.70
47,099.65
47,572.25
Southwark
153,413.40
179,514.78
201,313.69
210,059.33
212,167.09
St Albans
64,606.08
75,598.01
84,778.05
88,461.05
89,348.68
Stevenage
73,730.04
86,274.28
96,750.78
100,953.90
101,966.89
Stockport
151,911.84
177,757.75
199,343.30
208,003.33
210,090.47
Stoke-on-Trent
94,709.93
110,823.64
124,281.22
129,680.35
130,981.58
Stroud
30,236.29
35,380.62
39,676.97
41,400.65
41,816.07
Sutton
46,185.69
54,043.61
60,606.26
63,239.17
63,873.72
Swindon
52,761.15
61,737.80
69,234.77
72,242.53
72,967.42
Tamworth
40,748.36
47,681.18
53,471.22
55,794.16
56,354.01
Tandridge
23,678.39
27,706.97
31,071.49
32,421.33
32,746.65
Taunton Deane
36,059.85
42,194.98
47,318.82
49,374.48
49,869.91
Tendring
20,437.12
23,914.24
26,818.21
27,983.27
28,264.05
Thanet
8,979.29
10,507.00
11,782.89
12,294.77
12,418.14
Thurrock
63,409.81
74,198.20
83,208.27
86,823.07
87,694.26
Tower Hamlets
47,929.25
56,083.81
62,894.20
65,626.50
66,285.01
Uttlesford
30,662.61
35,879.48
40,236.41
41,984.39
42,405.67
Waltham Forest
49,625.53
58,068.70
65,120.12
67,949.12
68,630.93
Wandsworth
139,682.48
163,447.72
183,295.57
191,258.44
193,177.56
Warwick
77,253.99
90,397.79
101,375.01
105,779.03
106,840.43
Waveney
29,570.08
34,601.06
38,802.75
40,488.45
40,894.71
Waverley
63,330.67
74,105.60
83,104.42
86,714.71
87,584.82
Wealden
21,001.15
24,574.24
27,558.35
28,755.56
29,044.10
Welwyn Hatfield
103,478.62
121,084.22
135,787.77
141,686.77
143,108.48
West Lancashire
96,651.20
113,095.20
126,828.62
132,338.41
133,666.31
Westminster
84,961.91
99,417.12
111,489.58
116,333.01
117,500.31
Wigan
366,658.73
429,041.16
481,140.65
502,042.76
507,080.33
Wiltshire
37,942.12
44,397.50
49,788.80
51,951.77
52,473.06
Winchester
54,261.26
63,493.14
71,203.27
74,296.54
75,042.04
Woking
33,315.69
38,983.94
43,717.85
45,617.08
46,074.81
Wokingham
34,261.48
40,090.64
44,958.94
46,912.09
47,382.81
Wolverhampton
183,247.26
214,424.50
240,462.58
250,908.95
253,426.61
Table B—
Local authority share cap for each quarter in a year
Authority
2012-13
2013-14
2014-15
2015-16
2016-17
Adur
22,043.63
25,794.08
28,926.32
30,182.96
30,485.82
Arun
22,716.29
26,581.19
29,809.01
31,103.99
31,416.10
Ashfield
40,712.70
47,639.46
53,424.44
55,745.34
56,304.70
Ashford
35,598.05
41,654.61
46,712.83
48,742.17
49,231.25
Babergh
23,928.32
27,999.43
31,399.47
32,763.55
33,092.30
Barking and Dagenham
95,218.96
111,419.29
124,949.20
130,377.34
131,685.57
Barnet
128,234.24
150,051.70
168,272.83
175,583.08
177,344.91
Barnsley
122,104.47
142,879.03
160,229.17
167,189.98
168,867.59
Barrow
31,188.29
36,494.59
40,926.22
42,704.17
43,132.67
Basildon
75,511.72
88,359.10
99,088.75
103,393.45
104,430.91
Bassetlaw
40,712.47
47,639.19
53,424.13
55,745.03
56,304.38
Birmingham
455,430.25
532,916.04
597,629.31
623,592.02
629,849.23
Blackpool
61,560.85
72,034.66
80,782.00
84,291.40
85,137.19
Bolsover
33,203.01
38,852.09
43,569.99
45,462.80
45,918.98
Bournemouth
35,011.22
40,967.94
45,942.78
47,938.66
48,419.69
Brent
95,762.99
112,055.87
125,663.08
131,122.24
132,437.94
Brentwood
27,653.36
32,358.24
36,287.58
37,864.01
38,243.94
Brighton and Hove
90,455.27
105,845.11
118,698.14
123,854.72
125,097.50
Bristol
154,795.11
181,131.58
203,126.82
211,951.22
214,077.97
Broxtowe
30,562.46
35,762.28
40,104.98
41,847.26
42,267.16
Bury
103,379.74
120,968.52
135,658.02
141,551.38
142,971.73
Cambridge
94,298.23
110,341.90
123,740.99
74,858.54
130,412.22
Camden
347,384.29
406,487.40
455,848.14
475,651.47
480,424.23
Cannock Chase
38,336.17
44,858.59
50,305.87
52,491.30
53,018.01
Canterbury
39,539.38
46,266.51
51,884.77
54,138.79
54,682.02
Castle Point
11,057.02
12,938.24
14,509.36
15,139.69
15,291.60
Central Bedfordshire
37,555.61
43,945.23
49,281.61
51,422.54
51,938.52
Charnwood
48,264.05
56,475.58
63,333.54
66,084.93
66,748.04
Cheltenham
28,951.13
33,876.81
37,990.55
39,640.97
40,038.73
Cheshire West and Chester
86,488.37
101,203.30
113,492.66
118,423.10
119,611.37
Chesterfield
67,794.76
79,329.20
88,962.34
92,827.11
93,758.55
City of London
25,727.99
30,105.28
33,761.04
35,227.72
35,581.20
City of York
86,436.12
101,142.15
113,424.08
118,351.55
119,539.10
Colchester
37,141.35
43,460.49
48,738.01
50,855.32
51,365.61
Corby
29,839.12
34,915.87
39,155.79
40,856.83
41,266.79
Cornwall
79,921.98
93,519.71
104,876.03
109,432.14
110,530.20
Crawley
75,601.45
88,464.10
99,206.51
103,516.32
104,555.01
Croydon
147,537.23
172,638.85
193,602.80
202,013.45
204,040.48
Dacorum
114,275.00
133,717.47
149,955.10
156,469.58
158,039.61
Darlington
46,027.74
53,858.79
60,398.99
63,022.89
63,655.27
Dartford
29,695.31
34,747.60
38,967.08
40,659.92
41,067.91
Derby
90,836.02
106,290.64
119,197.77
124,376.06
125,624.06
Doncaster
146,877.27
171,866.61
192,736.78
201,109.81
203,127.78
Dover
21,543.42
25,208.77
28,269.93
29,498.05
29,794.04
Dudley
168,376.76
197,023.97
220,949.06
230,547.72
232,861.06
Durham
140,190.80
164,042.52
183,962.59
0.00
0.00
Ealing
111,434.12
130,393.25
146,227.22
152,579.74
154,110.75
East Devon
31,670.56
37,058.92
41,559.07
43,364.51
43,799.64
East Riding
96,140.23
112,497.29
126,158.11
131,638.77
132,959.65
Eastbourne
20,615.12
24,122.52
27,051.78
28,226.98
28,510.22
Enfield
100,041.28
117,062.06
131,277.19
136,980.24
138,354.72
Epping Forest
61,518.38
71,984.97
80,726.28
84,233.26
85,078.46
Exeter
31,110.12
36,403.12
40,823.64
42,597.13
43,024.55
Fareham
14,336.08
16,775.19
18,812.24
19,629.50
19,826.46
Gateshead
202,547.20
237,008.08
265,788.54
277,335.15
280,117.97
Gloucester
17,096.53
20,005.29
22,434.58
0.00
0.00
Gosport
20,369.61
23,835.25
26,729.62
27,890.83
28,170.69
Gravesham
38,300.90
44,817.32
50,259.59
52,443.01
52,969.23
Great Yarmouth
26,774.23
31,329.53
35,133.95
36,660.27
37,028.12
Greenwich
170,075.48
199,011.71
223,178.18
232,873.67
235,210.36
Guildford
50,705.91
59,332.89
66,537.82
69,428.41
70,125.07
Hackney
238,412.60
278,975.54
312,852.21
326,443.39
329,718.97
Hammersmith and Fulham
288,611.97
337,715.71
378,725.34
0.00
19,826.70
Haringey
126,610.30
148,151.47
166,141.85
173,359.52
175,099.04
Harlow
72,771.37
85,152.52
95,492.79
99,641.27
100,641.08
Harrogate
58,063.32
67,942.07
76,192.44
79,502.45
80,300.19
Harrow
56,785.39
66,446.72
74,515.50
77,752.67
78,532.85
Havering
79,696.05
93,255.34
104,579.56
109,122.79
110,217.75
High Peak
28,593.90
33,458.80
37,521.78
39,151.84
39,544.69
Hillingdon
85,784.97
100,380.21
112,569.62
117,459.96
118,638.57
Hinckley and Bosworth
30,453.72
35,635.04
39,962.29
41,698.36
42,116.77
Hounslow
144,307.17
168,859.24
189,364.22
197,590.74
199,573.39
Ipswich
41,305.44
48,333.04
54,202.24
56,556.94
57,124.44
Islington
277,131.75
324,282.27
363,660.64
379,459.09
383,266.63
Kensington and Chelsea
85,116.14
99,597.60
111,691.97
116,544.19
117,713.61
Kettering
26,189.24
30,645.01
34,366.31
35,859.28
36,219.10
Kingston upon Hull
114,368.25
133,826.58
150,077.46
156,597.25
158,168.57
Kingston upon Thames
50,545.03
59,144.64
66,326.72
69,208.14
69,902.58
Kirklees
147,568.56
172,675.52
193,643.92
202,056.36
204,083.82
Lambeth
244,602.59
286,218.68
320,974.90
334,918.96
338,279.58
Lancaster
52,431.93
61,352.58
68,802.77
71,791.75
72,512.12
Leeds
421,406.71
493,103.83
552,982.61
577,005.73
582,795.49
Leicester
124,789.53
146,020.92
163,752.59
170,866.47
172,580.97
Lewes
29,635.51
34,677.62
38,888.61
40,578.04
40,985.20
Lewisham
141,137.15
165,149.88
185,204.42
193,250.23
195,189.33
Lincoln
38,799.53
45,400.79
50,913.91
53,125.76
53,658.83
Luton
47,712.37
55,830.04
62,609.62
65,329.56
65,985.08
Manchester
187,159.26
219,002.09
245,596.04
256,265.42
258,836.82
Mansfield
34,754.07
40,667.04
45,605.33
47,586.56
48,064.05
Medway Towns
19,346.59
22,638.18
25,387.19
26,490.08
26,755.88
Melton
11,086.84
12,973.13
14,548.48
15,180.51
15,332.83
Mid Devon
16,941.36
19,823.72
22,230.96
23,196.74
23,429.49
Mid Suffolk
23,094.59
27,023.84
30,305.41
31,621.97
31,939.27
Milton Keynes
61,133.59
71,534.71
80,221.34
83,706.38
84,546.31
North East Derbyshire
47,197.94
55,228.08
61,934.56
64,625.17
65,273.63
New Forest
42,064.63
49,221.40
55,198.47
57,596.45
58,174.38
Newark and Sherwood
32,470.24
37,994.65
42,608.43
44,459.46
44,905.57
Newcastle upon Tyne
189,657.22
221,925.04
248,873.92
259,685.71
262,291.43
Newham
130,101.24
152,236.35
170,722.78
178,139.46
179,926.93
North Kesteven
29,346.59
34,339.54
38,509.48
40,182.44
40,585.63
North Tyneside
137,339.92
160,706.60
180,221.59
188,050.92
189,937.85
North Warwickshire
23,536.49
27,540.93
30,885.29
32,227.04
32,550.41
Northampton
78,609.01
91,983.36
103,153.12
107,634.38
108,714.40
Northumberland
102,228.35
119,621.24
134,147.13
139,974.86
141,379.39
Norwich
80,409.86
94,090.60
105,516.25
110,100.17
111,204.93
Nottingham
152,721.45
178,705.11
200,405.70
209,111.89
211,210.15
Nuneaton
42,836.38
50,124.46
56,211.19
58,653.17
59,241.70
North West Leicestershire
43,503.09
50,904.60
57,086.06
59,566.04
60,163.74
Oadby and Wigston
11,203.63
13,109.79
14,701.74
15,340.43
15,494.35
Oldham
20,549.01
24,045.17
26,965.03
28,136.46
28,418.79
Oxford City
112,898.12
132,106.33
148,148.32
154,584.30
156,135.42
Poole
31,970.40
37,409.77
41,952.53
43,775.06
44,214.31
Portsmouth
67,978.49
79,544.19
89,203.43
93,078.68
94,012.64
Reading
66,313.29
77,595.67
87,018.29
90,798.61
91,709.70
Redbridge
42,583.09
49,828.08
55,878.82
58,306.36
58,891.41
Redditch
56,896.11
66,576.28
74,660.80
77,904.27
78,685.98
Richmondshire
21,053.43
24,635.40
27,626.94
28,827.13
29,116.39
Rotherham
139,682.40
163,447.62
183,295.46
191,258.33
193,177.44
Rugby
36,114.17
42,258.55
47,390.11
49,448.87
49,945.05
Runnymede
31,915.12
37,345.08
41,879.98
43,699.37
44,137.85
Sandwell
197,702.84
231,339.52
259,431.64
270,702.08
273,418.34
Salford
125,295.45
146,612.91
164,416.47
20,547.09
20,753.26
Sedgemoor
20,123.75
23,547.55
26,406.99
27,554.18
27,830.66
Selby
31,855.87
37,275.75
41,802.23
43,618.24
44,055.91
Sheffield
244,833.96
286,489.41
321,278.51
335,235.75
338,599.55
Shepway
16,078.07
18,813.56
21,098.13
22,014.69
22,235.59
Shropshire
42,782.17
50,061.03
56,140.06
58,578.94
59,166.73
Slough
60,473.00
70,761.73
79,354.50
82,801.88
83,632.73
Solihull
103,118.78
120,663.16
135,315.57
141,194.06
142,610.83
South Cambridgeshire
34,774.84
40,691.34
45,632.59
47,615.00
48,092.77
South Derbyshire
22,838.95
26,724.71
29,969.96
31,271.94
31,585.72
South Holland
31,513.07
36,874.63
41,352.40
43,148.87
43,581.83
South Kesteven
58,661.71
68,642.27
76,977.67
80,321.79
81,127.75
South Tyneside
148,549.95
173,823.87
194,931.72
203,400.11
205,441.05
Southampton
85,044.46
99,513.72
111,597.91
116,446.03
117,614.47
Southend-on-Sea
40,482.00
47,369.51
53,121.70
55,429.45
55,985.64
Southwark
312,430.41
365,586.56
409,980.61
427,791.32
432,083.84
St Albans
68,463.88
80,112.16
89,840.37
93,743.29
94,683.93
Stevenage
63,272.75
74,037.82
83,028.41
86,635.40
87,504.71
Stockport
157,846.60
184,702.23
207,131.07
216,129.43
218,298.10
Stoke-on-Trent
96,729.56
113,186.89
126,931.45
132,445.71
133,774.69
Stroud
33,787.51
39,536.04
44,337.00
46,263.12
46,727.33
Sutton
52,972.15
61,984.70
69,511.65
72,531.43
73,259.23
Swindon
53,216.61
62,270.75
69,832.44
72,866.16
73,597.31
Tamworth
30,642.64
35,856.11
40,210.20
41,957.04
42,378.05
Tandridge
27,403.21
32,065.53
35,959.32
37,521.50
37,897.99
Taunton Deane
27,976.48
32,736.32
36,711.57
38,306.43
38,690.80
Tendring
22,529.82
26,362.98
29,564.31
30,848.66
31,158.20
Thanet
14,374.25
16,819.86
18,862.33
19,681.76
19,879.25
Thurrock
75,622.87
88,489.16
99,234.61
103,545.64
104,584.63
Tower Hamlets
127,312.86
148,973.56
167,063.78
174,321.50
176,070.67
Uttlesford
31,192.63
36,499.67
40,931.91
42,710.11
43,138.67
Waltham Forest
96,002.70
112,336.36
125,977.63
131,450.46
132,769.45
Wandsworth
188,704.12
220,809.78
247,623.24
258,380.69
260,973.32
Warwick
70,435.09
82,418.74
92,427.05
96,442.34
97,410.06
Waveney
23,307.81
27,273.35
30,585.21
31,913.92
32,234.15
Waverley
55,636.86
65,102.78
73,008.36
76,180.05
76,944.45
Wealden
24,503.04
28,671.93
32,153.63
33,550.48
33,887.13
Welwyn Hatfield
98,729.21
115,526.76
129,555.45
135,183.71
136,540.16
West Lancashire
59,477.72
69,597.12
78,048.46
81,439.11
82,256.28
Westminster
213,541.27
249,872.66
280,215.30
292,388.64
295,322.51
Wigan
275,859.77
322,793.88
361,991.51
377,717.45
381,507.52
Wiltshire
49,337.72
57,731.92
64,742.45
67,555.04
68,232.90
Winchester
76,466.54
89,476.37
100,341.70
5,078.77
77,353.60
Woking
39,272.13
45,953.79
51,534.07
53,772.86
54,312.42
Wokingham
21,417.63
25,061.57
28,104.86
29,325.81
29,620.07
Wolverhampton
158,179.22
185,091.44
207,567.54
216,584.86
218,758.10
”

## Explanatory note

(This note is not part of the Regulations)
Section 21 of the Local Government Act 2003 (“the 2003 Act”), and regulations made under it, make provision in respect of accounting practices to be followed by local authorities. Schedule 12 to the Local Audit and Accountability Act 2014 extends the scope of section 21 of the 2003 Act to include a number of local authority bodies which were not previously subject to that section (“the new bodies”).
The Local Authority (Capital Finance and Accounting) (England) Regulations 2003 (S.I. 2003/3146) (“the 2003 Regulations”) include a number of provisions that were made under section 21 of the 2003 Act, in particular, regulations 27 to 31. These Regulations amend the 2003 Regulations in order to disapply certain of the 2003 Regulations to the new bodies and to make transitional provision for the application of certain regulations from 1st April 2015.
Regulation 2(2) amends regulation 1(2) of the 2003 Regulations to provide that regulations 1 and 27 to 31 may apply bodies that are partly in England and partly in Wales, to ensure consistency with the extended scope of section 21 of the 2003 Act. It also inserts into the 2003 Regulations a new regulation 1(3A) which disapplies regulations 27 to 29 to the new bodies.
Regulations 2(3) to (9) contain transitional provisions which amend certain of the dates from which certain of the 2003 Regulations made under section 21 of the 2003 Act will apply to the new bodies.
Regulation 2(10) updates regulation 31 of the 2003 Regulations to prescribe which publications represent proper practices in relation to accounts for the new bodies. It also updates a reference to a practitioners’ guide to be to the latest edition of that guide. “Governance and Accountability for Local Councils: A Practitioners’ Guide (England) March 2014” is available for download from the Society of Local Council Clerks at http://www.slcc.co.uk/bookstore/category/slcc-publications/1/. A hard copy can be purchased from the same address. “Governance and Accountability in Internal Drainage Boards in England: a Practitioners’ Guide 2006” is available for download from the Association of Drainage Authorities at http://www.ada.org.uk/downloads/other/downloads_page/aud_com/IDBGovernanceandAccountabilityDraftPractitionersGuide2006.pdf. A hard copy can be requested by contacting the Association of Drainage Authorities at http://www.ada.org.uk.
These Regulations (see regulation 2(11)) also make amendments to the schedule to the 2003 Regulations which provides for the calculation of the sub-liability (as defined in regulation 1(5) of the 2003 regulations) which forms part of a local authority’s poolable amount (see regulations 1(5) and 12 of the 2003 regulations).
An impact assessment has not been produced for this instrument as no impact on the private or voluntary sections is foreseen.

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Source: https://www.legislation.gov.uk/uksi/2015/341 (the official version)
Page: https://openlegislation.uk/local-authorities-capital-finance-and-accounting-england-amendment-regulations-2015
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.