Question to the Ministry of Defence:

To ask the Secretary of State for Defence, whether capital departmental expenditure by his Department can fund an expansion in the size of the armed forces; and how much and what proportion of the additional defence expenditure announced at the Spring Statement (a) is expected to and (b) could potentially fund an expansion in the size of the armed forces.

Any expansion in the size of the Armed Forces would predominantly result in an increase to resource spending rather than capital spending. However, the capitalisation of workforce costs directly employed in bringing a capital asset into service is allowed under International Accounting Standards. Further detail on how the Department applies workforce capitalisation can be found in the Annual Report and Accounts, available here:

https://assets.publishing.service.gov.uk/media/66aa3e400808eaf43b50db19/Ministry_of_Defence_annual_report_and_accounts_2023_to_2024.pdf

The £2.2 billion uplift to the Ministry of Defence (MOD) budget for 2025-26 will support investment in:

· Enhancing the UK's programme of joint exercises with NATO allies to ensure we are ready to respond together to the threats we now face.

· Investment in advanced technology such as Directed Energy Weapons, which will revolutionise our Armed Forces' capabilities.

· Capitalising on the opportunity presented by the buy-back of the MOD Service Families housing stock, to refurbish the defence estate and provide our military families with the homes they deserve.