Charges upon the public revenue or upon public funds

33.4A charge ‘upon the public revenue’ or ‘upon public funds’ now means an obligation (or a potential obligation)1 to make a payment out of the Consolidated Fund or the National Loans Fund to cover an item of public expenditure. In relation to expenditure, financial procedure is, with one exception,2 exclusively concerned with payments made out of the two Funds and the accompanying use of resources. Charges upon the public revenue are divided into charges payable out of moneys to be provided by Parliament, ie moneys voted year by year3 (and ultimately drawn from either Fund) in response to requests presented in the form of Estimates; and charges payable directly out of the Consolidated Fund and the National Loans Fund, ie moneys payable out of the Funds under an original authorising statute without the need for further, annual, parliamentary authority.


  1. 1. See para 35.3.
  2. 2. Under SO No 48, ‘the releasing or compounding of any sum of money owing to the Crown’ (ie the writing off of any portion of a debt owed to the Consolidated Fund) is also treated as a charge upon public funds.
  3. 3. Either form of charge upon the public revenue may, of course, be a single payment.