Maresfield Parish Council

Expenditure exceeding 500 pounds

The code requires that local authorities must publish details of each individual item of expenditure that exceeds £500.


For each individual item of expenditure the following information must be published:


  • Date the expenditure was incurred
  • Local authority department which incurred the expenditure
  • Beneficiary
  • Summary of the purpose of the expenditure
  • Amount
  • Value Added Tax (VAT) that cannot be recovered
  • Merchant category


Salary payments to staff normally employed by the local authority should not be included. However, local authorities should publish details of payments to individual contractors.