The code requires that local authorities must publish details of every transaction on a Government
Procurement Card. For each transaction, the following details must be published:

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

Hurstpierpoint & Sayers Common Parish Council does not use a Government Procurement Card, and
therefore this requirement does not apply.