Supply and Appropriation (Anticipation and Adjustments) Act 2026

Vote on Account for 2026-27

Vote on account for 2026-27

1

• (1) The use of resources for the year ending with 31 March 2027 is authorised up to the amount of £520,458,767,000.

• (2) Of the amount authorised by subsection (1)—

• (a) £430,307,374,000 is authorised for use for current purposes, and

• (b) £90,151,393,000 is authorised for use for capital purposes.

• (3) The Treasury may—

• (a) issue money out of the Consolidated Fund, and

• (b) apply it in the year ending with 31 March 2027 for expenditure authorised by Parliament,

up to the amount of £422,048,736,000.

Supplementary provision for 2025-26

Authorisation of supplementary provision for 2025-26

2

• (1) The amount up to which the authorisation was conferred for the use of resources for the year ending with 31 March 2026 is to be treated as further increased by £56,913,922,000.

• (2) In relation to the further amount treated as authorised by subsection (1)—

• (a) the amount up to which there is authorisation for use for current purposes is to be treated as further increased by £67,305,402,000, and

• (b) the amount up to which there is authorisation for use for capital purposes is to be treated as reduced by £10,391,480,000.

• (3) The amount up to which authorisation was conferred on the Treasury—

• (a) to issue money out of the Consolidated Fund, and

• (b) to apply it in the year ending with 31 March 2026 for expenditure authorised by Parliament,

is to be treated as reduced by £6,189,700,000.

• (4) The increases and reductions for which this section provides are to be treated as having had effect from the beginning of 1 April 2025.

Appropriation of supplementary provision for 2025-26

3

• (1) For the purposes of—

• (a) appropriating the amount of resources the use of which for the year ending with 31 March 2026 is authorised by section 2(1), and

• (b) giving effect to the reduction provided for by section 2(3),

the Main Estimates Act 2025 is to be treated as having effect with the adjustments provided for in Schedule 1 to this Act.

• (2) Schedule 1 specifies the amounts by which adjustments are to be treated as made to the amounts originally specified in the Scheduled Estimates in the Main Estimates Act 2025.

• (3) For the purpose of making the adjustments in Schedule 1—

• (a) a negative adjustment has effect to reduce an amount of authorised expenditure and, where applied to an estimated surplus (which is expressed as if it were itself a negative amount), increases the amount of the surplus, and

• (b) a positive adjustment has effect to increase an amount of authorised expenditure and, where applied to an estimated surplus, reduces it.

• (4) Accordingly—

• (a) where an adjustment by a negative amount of more than the amount itself is made to an amount of authorised expenditure, what results is an estimated surplus, and

• (b) where an adjustment by a positive amount of more than the amount itself is made to the amount of an estimated surplus, what results is an amount of authorised expenditure.

• (5) Where, in Schedule 1, a description of matters to which expenditure may relate or from which income may arise (“description A”) differs from the description contained in the corresponding part of the Scheduled Estimates in the Main Estimates Act 2025 (“description B”), Schedule 1 has effect for adjusting that corresponding part by substituting description A for description B.

• (6) Where, in relation to a department, other person or service to which a Scheduled Estimate in the Main Estimates Act 2025 relates, Schedule 1 contains a new description of matters to which expenditure may relate or from which income may arise, Schedule 1 has effect for adjusting that Scheduled Estimate by treating the new description as included in it.

• (7) In this section—

• “estimated surplus” has the same meaning as in the Main Estimates Act 2025;

• “Main Estimates Act 2025” means the Supply and Appropriation (Main Estimates) Act 2025.

• (8) The adjustments made by virtue of this section are to be treated as having had effect from the beginning of 1 April 2025.

Excesses for 2024-25

Authorisation of excesses for 2024-25

4

• (1) The amount up to which authorisation was conferred for the use of resources for the year ending with 31 March 2025 is to be treated as further increased, for the purpose of making good excesses, by £2,566,041,000.

• (2) The further amount treated as authorised by subsection (1) is to be treated as authorised for use for current purposes.

• (3) The increases for which this section provides are to be treated as having had effect from the beginning of 1 April 2024.

Appropriation of excesses for 2024-25

5

• (1) For the purpose of appropriating the amount of resources the use of which for the year ending with 31 March 2025 is authorised by section 4 (1), the Main Estimates Act 2024 is treated as having effect with the adjustments provided for in Schedule 2 to this Act.

• (2) Schedule 2 specifies the amounts by which adjustments are to be treated as made to the amounts specified in the Scheduled Estimates in the Main Estimates Act 2024 and to the amounts treated as so specified.

• (3) For the purpose of making the adjustments in Schedule 2 an adjustment has effect to increase an amount of authorised expenditure and, where applied to an estimated surplus, reduces it.

• (4) Accordingly, where an adjustment of more than the amount itself is made to the amount of an estimated surplus, what results is an amount of authorised expenditure.

• (5) Where, in relation to a department, other person or service to which a Scheduled Estimate in the Main Estimates Act 2024 relates, Schedule 2 contains a new description of matters to which expenditure may relate or from which income may arise, Schedule 2 has effect for adjusting that Scheduled Estimate by treating the new description as included in it.

• (6) In this section—

• “estimated surplus” has the same meaning as in the Main Estimates Act 2024;

• “Main Estimates Act 2024” means the Supply and Appropriation (Main Estimates) Act 2024 as it is treated as having effect in consequence of the adjustments made by virtue of the Supply and Appropriation (Anticipation and Adjustments) Act 2025.

• (7) The adjustments made by virtue of this section are to be treated as having had effect from the beginning of 1 April 2024.

General

Short title

6

This Act may be cited as the Supply and Appropriation (Anticipation and Adjustments) Act 2026.

Schedule 1

1

• (1) In this Schedule, where an asterisk (*) appears at the beginning of a description of matters to which expenditure may relate, or from which income may arise, the description is a description which was not included in the Schedule to the Supply and Appropriation (Main Estimates) Act 2025 as originally enacted.

• (2) Text which follows an asterisk (*) is added by this Schedule.