The Local Government Transparency Code requires that local authorities must publish details of each individual item of expenditure that exceeds £500. This information will be published following the end of each quarter.

For each individual item of expenditure, the following information must be published:

• Date the expenditure was incurred
• Local authority department which incurred the expenditure
• Beneficiary
• Summary of the purpose of the expenditure
• Amount
• Value Added Tax (VAT) that cannot be recovered
• Merchant category

Salary payments to staff normally employed by the local authority should not be included. However, local authorities should publish details of payments to individual contractors.