Options that you are contracted to carry out, both Capital items and items eligible for Annual Recurrent payments, must be claimed in the year for which they are scheduled. You may seek a variation to contract to deliver that item in a different year, but if a claim is not received and a variation is not sought, a 'stop' will be put on the item to ensure it cannot be claimed.
Please note that variations will only be considered in exceptional circumstances and you should wherever possible seek to start, or to carry out, the work in the contracted year. Above a certain financial threshold, variations will require RPAC approval.
If you do not begin work for an Option within the two-year timescale and you do not obtain a variation for your contract, the Option will be treated as an 'unclaimed line' and may lead to a breach and a corresponding penalty for failing to carry out the work.