Committee publication · Estimate memoranda · 29 April 2026

HM Procurator General and Treasury Solicitor Main Estimates Memorandum 2026-27

From: Justice Committee

Summary

This Main Estimates memorandum sets out the 2026-27 spending plans for HM Procurator General and Treasury Solicitor (HMPG&TS), covering the Government Legal Department, Attorney General's Office, and HM Crown Prosecution Service Inspectorate. Net spending totals £21.1m, down 1% from the Spending Review settlement, primarily due to reclassification of £12.8m depreciation from Resource DEL to Resource AME. GLD seeks 5% savings through internal legal resource growth and service delivery transformation.

Key findings

  • Resource DEL sought at £0.8m (94% lower than 2025-26) due to reclassification of depreciation costs to Resource AME; overall net spending down only 1% from Spending Review
  • GLD's gross administration costs of £452m predominantly recovered from client fees on full-cost-recovery basis; small element funded from Vote for public interest casework
  • Capital DEL reduced to £7.5m (58% down from 2025-26) reflecting lower lease extension requirements under IFRS 16 accounting rules
  • GLD committed to minimum 5% savings and efficiencies by end of Spending Review period through growth in internal legal resources and transformation of service delivery
  • Performance targets include maintaining 95% client satisfaction rating, retaining Lexcel accreditation, and full cost recovery from chargeable services

Tone

Procedural

Topics

public-financegovernment-administrationlegal-services

Key actors

HM Procurator General and Treasury Solicitor, Government Legal Department, Attorney General's Office, HM Crown Prosecution Service Inspectorate, Douglas Wilson KC, HM Treasury, Crown Prosecution Service, Serious Fraud Office

Notable line

GLD is committed to at least 5% savings and efficiencies within existing budgets by the end of the Spending Review period through a combination …

Key Quotes

GLD provides high quality legal services to most Whitehall Departments and to more than a hundred other government and public bodies.
HM Procurator General and Treasury Solicitor (memorandum) · describing GLD's scope and role
GLD is predominantly funded by fees charged to clients on a full cost recovery basis; with Supply making up only a small proportion of its total funding.
HM Procurator General and Treasury Solicitor (memorandum) · explaining GLD's funding model
The Law Officers are the Government's chief legal advisers and help the Government to deliver policy in the context of upholding the rule of law and perform a visible and effective role as leaders in the domestic and international legal community.
HM Procurator General and Treasury Solicitor (memorandum) · describing Attorney General's Office functions
GLD is committed to at least 5% savings and efficiencies within existing budgets by the end of the Spending Review period through a combination of growth in its legal resources to replace more expensive external legal services and transformation of its legal service delivery and corporate support operating model.
HM Procurator General and Treasury Solicitor (memorandum) · outlining efficiency plans
The information in this Estimates Memorandum has been approved by myself as Departmental Accounting Officer.
Douglas Wilson KC · Permanent Secretary and Treasury Solicitor sign-off
View original document →

Source · parliament.uk record ↗