{
  "url": "https://openlegislation.uk/local-government-prescribed-expenditure-works-regulations-1987/note",
  "json_url": "https://openlegislation.uk/local-government-prescribed-expenditure-works-regulations-1987/note.json",
  "legislation": "uksi/1987/1583",
  "legislation_title": "The Local Government (Prescribed Expenditure) (Works) Regulations 1987",
  "legislation_url": "https://openlegislation.uk/local-government-prescribed-expenditure-works-regulations-1987",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nSection 72(3) of the Local Government, Planning and Land Act 1980 limits the prescribed expenditure of a local authority and other bodies to which Part VIII of the Act applies. “Prescribed expenditure” is essentially expenditure of a capital nature. Section 80A of the Local Government, Planning and Land Act 1980 (inserted by the Local Government Act 1987) regulates the amount of prescribed expenditure that authorities and other bodies are taken to have incurred when capital works are carried out for them and the time at which it is treated as incurred.\nThese Regulations provide two exemptions. The first exemption relates to projects which are estimated to cost not more than three million pounds. It is restricted to one project in any period of 60 consecutive months (regulation 3(1)). The second exemption relates to projects carried out for housing authorities which consist of the construction and improvement of dwelling-houses. In order to qualify for this exemption the authority must retain its interest in the land on which the works are carried out and provision must be made in the arrangements relating to the project for the sale or grant of a long lease of the dwelling-house to a person other than a public body or a company which is under the control of a public body, or for the grant by the authority of a shared ownership lease (regulation 3(3)).\nThe first exemption applies to works which are carried out on or after 1st October 1987. The second exemption applies to works carried out on or after 23rd July 1986 (the relevant date for the purposes of the prescribed expenditure arrangements contained in section 80A of the Act).\nWhere the exemptions apply, authorities will be treated as incurring prescribed expenditure of amounts equal to the payments which they make in relation to the exempt works at the times when those payments are made (regulation 4).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/1583/note",
    "retrieved_at": "2026-10-29T16:20:34.156974+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}