Question to the Department of Health and Social Care:

To ask the Secretary of State for Health and Social Care, pursuant to the Answer of 9 January 2024 to Question 7731 on Bedfordshire, Luton and Milton Keynes Integrated Care Board: Dental Services, what the impact of IFRS16 was on the capital departmental expenditure limit (CDEL) for the NHS; and of that how much was (a) to compensate for impacts on primary care provision and (b) allocated to Milton Keynes and Bedfordshire Integrated Care Board.

The additional capital departmental expenditure limit (CDEL) allocation for IFRS 16 in the 2022/23 budget was £1.2 billion. Of that, £24 million was directly linked to NHS England’s budget line, which covers the elements of primary care estate leased by integrated care boards, a relatively small proportion of the overall primary care estate.

All National Health Service organisations provided IFRS 16 estimates to determine the amount of additional CDEL required for IFRS 16, thus ensuring a fair allocation in accordance with HM Treasury’s guidance during the implementation of the new accounting standard. NHS England then provided allocations to integrated care boards, enabling them to fund primary care leases and corporate buildings. For the Bedfordshire, Luton and Milton Keynes Integrated Care Board, the IFRS 16 CDEL allocation was £785,000 in 2022/23.