Some Ministry of Defence land sales involve a transfer to the Defence Housing Team so homes can be built for service personnel. Money moves from one government budget to another even though the land remains inside the state. The transaction can appear as revenue to the Ministry of Defence and as expenditure by the receiving body. It changes departmental balances without creating external income for government as a whole. A direct transfer of the land and budget would also avoid part of the administrative process created by an internal sale.
Notable Point · 36:45-38:28
Land transfers can create revenue only on departmental ledgers
An internal land sale illustrates how moving an asset and money between government bodies can improve a departmental ledger without generating external income.