Question to the Ministry of Defence:

To ask the Secretary of State for Defence, with reference to the travel sections of his Department’s publications of government procurement card spending over £500, whether the transaction dates associated with negative values typically reflect the dates for which any refunded bookings were originally made.

Where negative values set out in the Electronic Purchasing Card spend data published by the Ministry of Defence relate to refunds, the transaction date will typically be that when the refund is submitted and not the original travel date or the original transaction date.