The dilapidations provision represents a liability to restore Bush House to its original condition on the future move of BBC World Service to Broadcasting House in London, W1. The liability falls due on 25 December 2013. The charge increases each year index linked to RPI subject to a collar of 2% and a cap of 4%. The dilapidations provision will be funded from capital Grant-in-Aid when it crystallises, therefore the £0.1 million charge applied to this provision is included in the capital reserve transfer in note 11.

Restructuring provisions utilised during the year include £0.3 million of exceptional provisions made in prior years relating to restructuring at BBC World Service (2008: £1.2 million). There were no new exceptional items in 2009 (2008: nil).

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