Committee publication · Estimate memoranda · 29 April 2026
Department for Culture, Media and Sport Main Estimate 2026-27 Memorandum
From: Culture, Media and Sport Committee
Inquiry: The work of the Department for Culture, Media and Sport
Summary
The Department for Culture, Media and Sport seeks parliamentary approval for £1,581.5m in Resource DEL, £752.3m in Capital DEL, £5,084.6m in Resource AME, and £615.0m in Capital AME for 2026-27. Key changes include a £216.7m reclassification of depreciation funding from Resource DEL to AME, increased funding for creative industries and youth programmes, and technical adjustments to BBC and Channel 4 budgets driven by sporting events and borrowing assumptions.
Key findings
- Resource DEL decreased by £212.2m (-11.8%) from 2025-26, primarily due to £216.7m reclassification of depreciation and impairments funding from DEL to AME per updated HMT guidance
- Capital DEL increased by £18.3m (2.5%), with major allocations to Creative Foundations Fund (£40.1m increase in Arts, Heritage and Ceremonials) and Grassroots Facilities (£100.0m ringfenced)
- Resource AME increased by £502.9m (11.0%), driven by BBC licence fee budget cover adjustments for 2026-27 sporting events (including World Cup) and change to dividends policy
- Civil Society Resource DEL increased 34.4% (£21.4m) due to new youth sector programmes: Richer Young Lives Fund, Local Youth Transformation, Better Futures Fund, Young Futures Hubs, and Better Youth Spaces
- Government Indemnity Scheme contingent liability increased by £6.4bn (to £13.7bn) due to high-value loans including the Bayeux Tapestry and Tate exhibitions; Euro 2028 remains sole active Government Major Project with Amber delivery confidence rating
Tone
ProceduralTopics
Key actors
Department for Culture, Media and Sport, HM Treasury, BBC, Channel 4, S4C, Natural History Museum, British Library, Susannah Storey
Notable line
“… driven by the switch of depreciation funding from Resource DEL to Resource AME per updated HMT guidance.”
Key Quotes
“The Department for Culture, Media and Sport supports culture, arts, media, sport, tourism and civil society across every part of England — recognising the UK's world-leading position in these areas and the importance of these sectors in contributing so much to our economy, way of life and our reputation around the world.”
“The main driver of the increase since the SR25 settlement relates to an agreed switch of £4m of Capital DEL to Admin funding resulting from the revised accounting treatment of digital cloud services.”
“The change in contingent liabilities arising from these indemnity schemes is an increase of £6.4bn (from £7.3bn to £13.7bn). This is mainly driven by new loans of significant high value, including the Bayeux Tapestry, high-value loans to the Tate, and the V&A Constantinople exhibition.”
Source · parliament.uk record ↗