Local government 2019-2020 provisional outturn and 2020-2021 budget estimates – capital expenditure

This publication summarises the 2019 to 2020 provisional outturn and 2020 to 2021 budget estimates for local authority capital expenditure.

This document is part of a collection


1.  A sale and leaseback transaction is where the owner of an asset sells it to a third party and then leases the same asset back from the new owner. Recognition of this leased asset is then recorded as capital expenditure by the original owner.



Back to top