For what type of public expenditure must the Government of the Hong Kong Special Administrative Region obtain approval from the Legislative Council?

The requirement for the Government of the Hong Kong Special Administrative Region (HKSAR) to obtain approval from the Legislative Council (LegCo) is particularly relevant for public expenditures that directly relate to taxation. According to the Basic Law, the power of taxation is vested in the Legislative Council, which means that any changes in tax policy, including the creation of new taxes or adjustments to existing tax rates, require the approval of this legislative body. This ensures that the taxpayers are represented, and their interests are taken into account in fiscal matters.

Public expenditures related to military operations, foreign affairs, and environmental protection often fall under the responsibilities of the central government or related administrative departments, where the need for consultation with LegCo may be either limited or handled through other administrative processes. This distinction underscores the importance of the legislative oversight function in matters of taxation, reflecting the principle of "no taxation without representation" that is foundational in governance.