Guidance

Changed approach to allocation of pooling gains in 2025-26 income baselines technical note

A technical note setting out the changed approach to allocation of pooling gains in 2025-26 for the purposes of calculating transitional funding arrangements.

• From: Ministry of Housing, Communities and Local Government
• Published: 9 February 2026

Applies to England

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Technical note: Changed approach to allocation of pooling gains in 2025-26 income baselines

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A technical note setting out the changed approach to allocation of pooling gains in 2025-26 for the purposes of calculating transitional funding arrangements.

Published 9 February 2026