Publications / Guides

What are Estimates?

Pound coins

Estimates are the Government's spending plans which are presented to Parliament for approval every year. Government requests to Parliament for funds for departments are made in at least two and sometimes as many as four stages throughout the year in a process known as the 'Estimates Cycle'.

Consideration of Estimates happens at least once a year (between April and July, with respect to the Main Estimates), but more usually twice (between February-March with respect to the Supplementary Estimates). Select Committees can scrutinise each departmental Estimate, and MPs collectively debate and scrutinise them on Estimates days.

Once the Estimates have been debated, the House of Commons must consider a Supply motion. If the House approves the motion, then the Supply Resolution that results paves the way for a Supply and Appropriation Bill. Once this Bill is passed, it legally authorises the expenditure as set out in the Estimates.

Each Government department produces its own annual Estimate, and HM Treasury compiles and publishes them together in a single Estimates report for presentation to Parliament.

Treasury rules define the spending categories contained in the Estimates. Each departmental Estimate is made up of three key parts.

This is the high-level description of what the money will be spent on in each department. If a department spends money outside the scope of the ‘ambit’ approved by Parliament, then that spending is unauthorised and therefore illegal. In such circumstances a department will require a Statement of Excess to provide retrospective approval for the spending.

These cover net spending, subject to the limits set out in the Spending Review process, in areas of activity that departments can generally forecast and over which they are therefore expected to exercise control. In each annual Estimate, the DELs are divided into two sub-categories:

  • Resource DEL, or current ‘day-to-day' spending: this includes, for example, costs for staff, purchasing goods and services, rents, maintenance and other administrative costs, depreciation and the sale of assets.

  • Capital DEL, or investment spending: this includes capital grants, loans, and the purchase, disposal or improvement of major assets.

This covers net spending in areas that are less predictable and therefore more difficult for departments to forecast and control:

  • Resource AME: this includes benefits, state pensions, and other welfare costs, as well as provision for liabilities.

  • Capital AME: this includes areas such as student loans.

  • Generally, departments cannot switch funds from DEL to AME, or from resource to capital spending categories, once the Estimate has been approved. However, within each category, a breakdown of proposed spending is provided, and this does not bind the government. Here, the government can vire money from one heading area to another, provided that neither the ambit nor the overall spending limit is breached.

Briefings / The assisted dying bill: A guide to the legislative process in the House of Lords

Having passed through the House of Commons, the Terminally Ill Adults (End of Life) Bill - the Bill to legalise assisted dying in England and Wales - must now go through its legislative stages in the House of Lords. This guide explains the special procedures for legislation in the House of Lords, and for Private Members’ Bills in particular. It answers some frequently asked questions, including how Peers might block the Bill, and gives an explanation of each stage of the process, from Second to Third Reading.

10 Sep 2025
Read more

News / Parliament Matters Bulletin: What’s coming up in Parliament this week? 8-12 September 2025

The Assisted Dying Bill has its Second Reading in the Lords, while in the Commons the Chancellor and Defence Secretary are among the Ministers facing questions. MPs also begin work on the Diego Garcia Military Base and British Indian Ocean Territory Bill and three other bills, on renters’ rights, bus services and pensions. Peers will examine bills on border security, planning, and children’s wellbeing, and will debate an Order to facilitate earlier prisoner deportation. Lisa Nandy appears before the Culture Committee, Lord Hermer before the Constitution Committee, and there is a pre-appointment hearing for the Registrar of Consultant Lobbyists. MPs debate two e-petitions on indefinite leave to remain, and Sharon White, the former boss of retailer John Lewis, is formally introduced to the House of Lords. Note: The Ministers identified in this Bulletin may change following the Prime Minister’s reshuffle of the Cabinet and junior ranks. ❓ We value your thoughts. Please click here to let us know what you think of the Parliament Matters Bulletin in our reader survey.

07 Sep 2025
Read more

Briefings / Delegated powers in the assisted dying bill: Issues for the attention of the House of Lords

Like many pieces of primary legislation, the assisted dying bill leaves much of the practical and policy detail to be worked out later by Ministers through regulations. After the Bill’s Second Reading in the House of Commons, we published a briefing which drew attention to two of its delegated powers. But since then the Bill has been heavily amended, prompting new questions: how have its delegated powers evolved, do these changes strengthen or weaken the approach to the delegation of ministerial power, and are further amendments needed and if so, why?

29 Aug 2025
Read more

News / Is Parliament at the root of the country's problems? - Parliament Matters podcast, Episode 105

Does Parliament itself lie at the root of some of Britain’s political and economic difficulties? Lord Goodman argues that it does and so makes the case for urgent parliamentary reform. This week we also examine the implications of a Downing Street reshuffle that has created a “Chief Secretary to the Prime Minister,” raising new questions about accountability in the Commons. The discussion ranges from Angela Rayner’s uncertain position, Nigel Farage’s controversial US appearance, and the Greens’ leadership contest, to the growing use of artificial intelligence in parliamentary work. Please help us by completing our Listener Survey. It will only take a few minutes.

05 Sep 2025
Read more

News / Prime Minister's Questions: Westminster's weekly gladiatorial combat - Parliament Matters podcast, Episode 104

Every Wednesday at noon, the House of Commons chamber comes alive with Prime Minister’s Questions (PMQs), the loudest, most theatrical half-hour in British politics. To some it’s democratic accountability; to others, a raucous playground of yah-boo antics. Loved and loathed in equal measure, PMQs is Parliament’s weekly shop window, offering a revealing glimpse of how Britain does politics. In this episode, we explore its history, purpose, and international impact, including why France briefly trialled it last year only to drop the idea. Please help us by completing our Listener Survey. It will only take a few minutes.

29 Aug 2025
Read more