Otherspending

Dept of Communities & Local Government

£36.8bn+8%

£4.1bn£7.3bn

£25.4bn

Improving supply &quality of housing

Spending by local & regional government

Schoolstandards

£1.5bnOther schoolspending

£1.5bn

Investment in school buildings

Academies &specialist schools

£0.9bn

School meals£0.01bn

Learning andSkills Council

Children &families£0.7bn

Sure Start£1.7bn Other

£1.6bn

Tax credits

£23.7bn+22%

Childbenefit£11.21bn

Child trustfund£0.19bn

HM Revenue and Customs [8]

£34.1bn+10%

Debt interest£24.1bn [1]

+7%

Department for Work and Pensions [5]

£135.7bn +8%

State pensions £62.677bn+9%

Over-75s TV licences£0.528bn

Employment support allowance£0.769bn

Invalid care allowance / carer's allowance£1.367bn

Pension credit Council

tax benefit

Paybill£3.026bn

Jobseeker’s allowance£2.881bn

Other adminspending£2.734bn

Winter fuel payments£2.694bn

Statutorymaternity pay£2.075bn

Disabilitybenefit£16.218bn

Housing benefit£17.181bn

Income support

£7.798bn

£4.23bn

£8.687bn

Department of Health [6]

£109.4bn+8%

NHS£94.522bn(+6%)

NHS pensions

£13.387bn

Personalsocial services£1.516bn

General & acute

£32.4bnMental illness£7.8bn

Communityhealth services

£7.1bn Learningdifficulties £2.4bn

Accident &emergency£1.9bn

Maternity£2bn

Other£2.3bn

Her Majesty’s Treasury [2]

£109.5bn+49,891%

Financial stability

£85.5bn

Bank recapitalisation (Lloyds & RBS)

£36.9bn

Financial services compensation scheme£21bn

Northern Rock£18.8bn

Bradford &Bingley£10.4bn

Dunfermline debt£1.6bn

Icesave (Landsbanki) debt£0.8bn

Kaupthing statutory debt£0.6bn

Total spending, 2008/2009

£620.685bn+7% on 2007/08

As public spending again comes under the spotlight, the Guardian and the Institute for Fiscal Studies present the ultimate guide to how central govern-ment spends our money - and how it has changed since last year. From hospital beds to missiles, this is what happens to your taxes

£16.3bn+6%

£5.19bn£4.87bn

SocialdevelopmentHealth,

social services

Education £2.68bn

Regional development£2.46bn

Employment & learning£0.96bn

Finance £0.36bn

Agriculture £0.34bn

Environment £0.14bn

Culture, arts & leisure £0.20bn

Trade, enterprise £0.25bn

£23.046bn+7% Department for

Innovation, Universities and Skills [12]

Higher EducationFunding Councilfor England

£7.192bn

Studentloans

Learning andSkills Council

Researchcouncils

£3.295bn

Student grants£1.197bn

Other spending onfurther education

£0.708bn

Departmentalscience programmes

£0.42bn

HighwaysAgency

£15.362bn-6%

£6.5bn

£4bn Capital grants to private sectorGLA transport

grants£2.5bn

£1.9bn

£1.8bn

Capital supportto local authorities

Railways

DVLA£0.57bn

Bus service operators’ grant £0.4bnBritish Transport police £0.27bn

Driving standards agency £0.19bnCoastguard £0.1bn

Net capital expenditureon fixed assets £1.1bn

Clean fuels & vehicles £0.016bnAccident investigation £0.016bn

VOSA £0.19bnPorts & shipping £0.06bn

Health & socialservices

Local government& social justice

£4.403bn

Children & education£1,876bn

Economy & transport£1,186bn

Environment£0.758bn

Rural affairs£0.152bn

£15bn+8.27%

£5.995bn

Health £11.55bn

Finance &sustainable growth

£3.27bn

Education£2.82bn

Justice£1.71bn

Rural affairs,environment £0.48bn

NHS & teachers’pensions£2.55bn

£33bn+6.26%

HomeOffice

£9.98bn+5%

Office for Security &Counter-terrorism £0.826bn

National policing improvementagency £0.596bn

Serious OrganisedCrime Agency £0.463bn

Identity & passportservice £0.124bn Independent

Police Complaints Commission£ 0.035bn

Police £6bn

Border control £1.624bn

Ministry of defence [9]

£44.6bn+5%

Operatingcosts

£27bn-2%

Army£10bn Royal

Navy

£7.3bn

RoyalAir Force£7.7bn Field units

£8bn

Support &training

Equipment

Pay andpensions

Operations

CentralCommand

£5.6bn

£6.1bn

£5bn

War pensions£1bn

Afghanistan

Iraq

£2.6bn

£2bn

£1.8bn

£2bn

£3.7bn £2bn

£2.1bn

£1.8bn

£1.2bn

£0.6bn

Submarines

Combataircraft

RAF regt & ground services

Intelligence &reconnaissance aircraft

£0.85bn

RoyalMarines

Navalaircraft

Frigates &destroyers

£9.7bn+5%

Ministry of Justice

Privateprisons

£0.28bn

Prison service £2.18bn

Publicly fundedlegal services £1.91bn

Public bodies £1.39bn

HM courts service £1.24bn

National offendermanagement service £1.16bn

NOTES

SOURCES: DEPARTMENTAL REPORTS, INSTITUTE FOR FISCAL STUDIES,PUBLIC EXPENDITURE STATISTICAL ANALYSES (PESA)

RESEARCH: SIMON ROGERS, GEMMA TETLOW, KATY STODDARD

GRAPHIC: JENNY RIDLEY, MICHAEL ROBINSON

£7.55bn -5%

CabinetOffice

Securityservices £1.777bn

Office of the third sector £0.171bn

BBC media monitoring £0.025bnGovernment security programme £0.012

SCOPE programme £0.006bnElectronic communicationsassurance programme £0.001bn

Department for Culture Media & Sport

V&A £0.05bn

Total£6.8bn+2%

Museums and galleries £0.54bn

Libraries £0.12bn

Royal parks £0.02bnTourism £0.06bn

National lotteryfunds distributed

£1.5bnBroadcasting & media

S4C £0.10bnFilm council £0.03bn

Architecture & history £0.21bn

Royal household £0.02bn Arts£0.44bn

Sport £0.50bnOlympics£0.61bn

Tate gallery £0.06bnBritish museum £0.05bn

Natural History Museum £0.05bn

DCMS£5.3bn

£3.12bn

Department for International Development

£5.2bn+15%

Conflict prevention£0.042bn

£5.2bnEliminatingpoverty

Multilateral aid effectiveness£1.8bn

Sub-Saharan Africa £1.3bn

Asia £0.7bn

Rest of world £0.4bn

Development £0.3bnCentral debts £0.2bn

Environment £0.1bn

Health Protection Agency £0.17bn (+8%)

Crown Prosecution Service £0.631bn (+0.3%)

Food Standards Agency £0.155bn (-10%)

Policing & security £1.009bn

Prisons £0.157bnCompensation agency £0.055bn

Public prosecution service £0.038bnCriminal justice £0.034bn

Youth justice agency £0.022bnBloody Sunday inquiry £0.004bn

Environment £1.0bnEnvironmental emergencies £1.0bn

Climate change £0.02bnForestry Commission £0.1bn

Rural communities £0.1bnDepartmental operations £0.2bn

Farming and food £0.2bn

Rural payments agency £0.3bnConsumption & production £0.2bn

Department of Energy& Climate Change [3]

Devolved spending Wales

Devolved spending Scotland

Devolved spending Northern Ireland

Northern Ireland Office

Department forEnvironment, Food

& Rural Affairs [4]

Nucleardecommissioning £1.7bn

Low-carbon UK £0.7bn

Clean energy £0.08bn

International dealon climate change £0.008bn

Foreign and CommonwealthOffice [7]

£1.931bn(-8%)

Department for Business, Enterprise & RegulatoryReform [3]

Delivering foreign policy £1.094bnAdmin £0.431bn

Consular & visa services £0.415bn

FCO programmes £0.147bn

Subscriptions to UN & other bodies £0.154 BBC World Service £0.242bn

British Council £0.188bn Conflict prevention £0.236bn

Local staff £0.079bnAccommodation costs £0.038bn

Attorney General's Office£0.006bn (-16%)

Charity Commission for England & Wales £0.0323bn (-2%)

Promotingbusiness£0.831bn

Free & Fairmarkets

£0.646bn

UKAEA pensionschemes £0.286bn

Better regulation£0.005bn

Professional support & infrastructure £0.178bn

Electoral Commission£0.023bn (+2%)

Government Actuary's Dept£0.012bn (+13%)

House of Commons £0.404bn (+4%)

House ofLords£0.104bn (-14%)

£1.44bn(-6%)

Water Services RegulationAuthority (Ofwat) £0.0149bn (+14%)

UK Trade & Investment [11]

£0.095bn (+8%)

Scotland Office £0.008bn(+5%)

Wales Office £0.005bn(-1%)

Treasury Solicitors' Department£0.015bn(+3%)

Serious Fraud Office£0.051bn (+11%)

Revenue & Customs Prosecutions Office£0.034bn (+10%)

Postal ServicesCommission £0.0097bn(+8%)

ParliamentaryCounsel Office£0.012bn (+3%)Office of Rail Regulation

£0.0323bn(+8%)

Office of Gas & Electricity Markets (Ofgem)

Office of Fair Trading (Oft)£0.078bn(-1%)

Office Of CommunicationsFrom Government Funding (Ofcom) [10] £0.134bn (66%)

National School of Government£0.002bn(-36%)

National Savings & Investments£0.190bn (+12%)

National Audit Office£0.103bn (+28%)

HM Crown Prosecution Service Inspectorate £0.004bn (+2%)

Schools£42.8bn+4%

£63.18bn+4%

Department for Children, Schools and Families

General schools' spending

£28.9bn

Teachers'pensionscheme£10.9bn

£5.1bnYoungpeople£5.6bn

Other£3.2bn

£4.9bn

£3.051bn(+1%)

Office for Standards in Education (Ofsted)£0.222bn (+3%)

£2.1bn

Department for Transport

£5.506bn£4.441bn

The figures give a picture of major expenditure but exclude local government spending not controlled by central government. We don't have room to show everything — some programmes are just too small to go here, but this gives a flavour of where your tax pounds go. It also excludes government departments who are

predominantly financed by their income, such as the Crown Estate or the Export Credits Guarantee Department. The totals here add up to more than the total budget, because some of the smaller government departments are funded via the larger ones, such as the Parliamentary Counsel Office, funded via the Cabinet Office.

ALL % CHANGES DO NOT TAKE ACCOUNT OF INFLATION[1] Interest paid on the public debt[2] The large increase in HM Treasury spending reflects the payments made in supporting the financial sector - not all of which are scored as “financial stability” here. However, as these payments

were made in return for assets - they do not show up as net outlays in figures for overall public sector spending in the National Accounts. [3] BERR figures exclude spending on energy policy, which was transferred to the new [3] Department for Energy and Climate

Change (DECC) on 3 October 2008. This explains the significant decrease in BERR's departmental spending between 2007-08 and 2008-09. DECC is shown separately. BERR has now become the Department for Business, Innovation and Skills (BIS). [4] The Rural Payments Agency distributes CAP payments - covered

by transfers from EU so do not show up as net spending here[5] Benefit spending excludes child benefit, guardians' allowance; widow’s pensions; statutory paternity pay, statutoryadoption pay - these paid by HMRC, MoD, DBERR respectively[6] Excludes spending on family health services and GP

[7] Running costs includes salaries, hospitality budgets, home and overseas accommodation costs[8] Spending on Child Benefits and Tax Credits etc does not come out of the departmental expenditure pot[9] Is higher than budget due to extra from Treasury reserves to

cover operations. The total amounts may not sum as there are overlapping amounts, ie between operations and running costs[10] The amount of government funding from DBERR and DCMS, rest from licence fees from broadcasters and media organisations[11] Split between Parliament direct, the FCO and DBERR

[12] BERR and DIUS have been merged to create the new Department for Business, Innovation and Skills. The departments are shown separately here, as this reflects the way they functioned in 2008-09. From 2009-10 onwards the functions and spending of these two departments will be merged.