Financial procedure

Parliament provides democratic authority and scrutiny for taxation, supply and public expenditure.

House of Commons

The Commons has the principal parliamentary role in supply and taxation. Government requests for public resources and taxation measures must use the applicable financial and legislative procedures.

Scrutiny

Financial scrutiny includes examination of estimates, accounts, expenditure and value for money through the House and its committees where those procedures apply.

House of Lords

The Lords scrutinises financial legislation within the constitutional limits applying to the second House. It is not the primary supply or taxation chamber.

This page does not itself authorise expenditure, taxation or supply.