The Local Authorities (Discretionary Expenditure Limits) (England) Order 2002
Section 137 of the Local Government Act 1972 enables parish councils in England to incur expenditure for certain purposes not otherwise authorised. This expenditure must not exceed the amount produced by multiplying a specified sum by the relevant population of the authority’s area. In the case of a parish council in England, the specified sum is £3.50 or other such sum as may by Order be specified. The relevant population is currently the number of electors resident in the parish.