Section 137 of the Local Government Act 1972 is a provision in UK law that allows parish councils to spend money on certain activities and services that benefit the community. The section states that a parish council may spend money on any "purpose which the council consider to be in the interests of the area or its inhabitants."

The purpose of S.137 is to give parish councils the flexibility to fund a wide range of activities and services that benefit the community, even if they are not specifically provided for in other laws or regulations. For example, a parish council may use S.137 to fund a community garden, a playground, or a local history project, even if these are not typically considered to be "core" services provided by local government.

However, there are limits to what a council can spend under S.137. The amount that a parish council can spend under S.137 is capped at a specific percentage of its total budget, which is set by the government and this varies each year. The council must also ensure that the spending is consistent with the council's overall budget and financial plan, and that it will not cause undue financial burden on the council or the community.

It's important to note that S.137 spending must be in line with the council's objectives, and should be transparent to the public, and to the council members, and should be subject to regular financial reviews by the council.

Within Scribe Accounts S.137 Payments are supported.  See Payments for more details.

For more details read Navigating Section 137: Understanding The Expense Limits For Local Councils