Departmental expenditure limits (DEL) and annually managed expenditure (AME): what it means

The two halves of UK public spending: DEL is the budget each department is given, AME is spending such as pensions and benefits that depends on demand.

UK public spending is split into two control totals. Departmental expenditure limits (DEL) are the fixed budgets set for each department at a spending review, split into resource DEL (day-to-day) and capital DEL (investment). Annually managed expenditure (AME) covers spending that is harder to fix in advance because it depends on demand or economic conditions, such as the State Pension, most welfare benefits and debt interest.

Why it matters when checking a claim

• Department budget or total spending? A claim about "health spending" may mean the Department of Health and Social Care's DEL, or a wider function-based total in PESA. These differ.
• AME is forecast, not capped. Benefit spending can rise above plans without any decision to spend more, because more people qualify.
• Totals are in PESA. HM Treasury's annual Public Expenditure Statistical Analyses breaks spending down by both DEL and AME.

Also searched as: DEL, AME, RDEL, CDEL, resource DEL, capital DEL, TME total managed expenditure

Official definitions: HM Treasury: Public Expenditure Statistical Analyses (PESA) · HM Treasury: Spending Review 2025

Questions that use this term

• How is UK tax revenue spent?
• How much does the UK spend on benefits?
• How do I check a government spending or tax promise?

Related terms

• Spending review: The process in which HM Treasury sets government departments' budgets for several years ahead, usually covering day-to-day and capital spending.
• Outturn: The actual recorded figure for a period that has ended, as opposed to a plan, budget or forecast for it.
• Debt interest: What the government pays each year to service its debt, including interest on gilts and the uplift on index-linked gilts when inflation rises.
• Cash terms: A money figure stated at the prices of the time it refers to, with no adjustment for inflation. Also called nominal terms.

More public finances terms: Public sector net debt (PSND) · Public sector net borrowing (PSNB) · Fiscal rules · Gilts · Outturn · Forecast and projection · Fiscal headroom · Structural deficit · Current budget · Debt interest · Public sector net financial liabilities (PSNFL) · Spending review.