Limitation of scope of financial procedure in relation to local government finance

33.6Because of the scale of the contribution by central government to local authorities' revenues, financial procedure is concerned with any expenditure which, though administered locally, represents a potential claim on national public funds1 (see para 35.8 ). By contrast, local taxation, insofar as the proceeds are directly payable into local funds, is generally exempt from the rules of financial procedure concerning charges upon the people (see para 36.17 ).


  1. 1. Local authority finances also fall within the sphere of public finance with respect to which the Commons claim privilege against the Lords (see para 37.7 ).