Select committee: Public Accounts Committee
Conclusion 13
57th Report - Government services: Generating income
Published 10 Dec 2025
Addressed to HM Treasury
Public Accounts Committee Government services: Identifying costs and generating income All items in this report Report on parliament.uk ↗ Inquiry on parliament.uk ↗
Conclusion (the committee's words)
The Treasury told us it manages its fees and charges through periodic spending reviews (typically every two years) and expects accounting officers to follow its guidance. The Treasury described the spending review as a mechanism for departments to assess their cost base and funding needs, including their approach to fees and charges.24 MPM requires that where ministers decide to charge less than full cost, there should be an agreed plan to achieve full cost recovery within a reasonable period, with Treasury consent.25 This principle has not been complied with or 19 Qq 60-65 20 C&AG’s Report, para 2.25 21 Qq 51-53, 55 22 C&AG’s Report, para 2.25 23 Qq 67-69 24 Qq 26,28 61-63 25 HM Treasury, Managing Public Money, June 2025 10 monitored effectively. The Treasury told us that, where bodies are under or over-charging, it will review whether they are doing that by design and with required consent, and that it will examine the implication of this.26 26 Qq 8, 40 11 2 Supporting effective financial management Streamlining the process to amend fees
From: Public Accounts Committee, 57th Report - Government services: Generating income (HC 890), 10 December 2025
Government response
The government responded to the whole report on 1 April 2026 (deadline 10 February 2026).