Guidance

Employer National Insurance Contributions Grant Determination 2025 to 2026

Published 14 May 2025

Applies to England

Employer National Insurance Contributions Grant Determination (2025-26): 31/7803

The Minister for State for Local Government and English Devolution (“the Minister”), in exercise of the powers conferred by section 31 of the Local Government Act 2003, makes the following determination:

Citation

1. This determination may be sighted as the Employer National Insurance Contributions Grant Determination (2025-26): 31/7803.

Purpose of the Grant

2. The purpose of this grant is to provide un-ringfenced funding to local authorities (including combined authorities) to mitigate the impact of the increase in employer National Insurance Contributions on their budgets.

Determination

3. The Minister determines the authorities to which grant is to be paid and the amount of grant to be paid as set out in Annexes A (local authorities) and B (combined authorities) of this determination.

4. Payment of the grant will be made in instalments through the 2025-26 financial year.

Treasury Consent

5. Before making this determination in relation to local authorities in England, the Minister obtained the consent of the Treasury.

Signed by authority of the Minister of State for Local Government and English Devolution.

Elsa Esberger, Deputy Director, Local Government Funding Strategy
Ministry for Housing, Communities and Local Government

May 2025

Annex A: Employer National Insurance Contributions Grant allocations to local authorities 2025-26

Authorities to which grant is to be paid:

Local Authority	Employer National Insurance Contributions Grant 2025-26 (£)
England	502,000,000
Adur	116,787
Amber Valley	128,452
Arun	260,153
Ashfield	200,370
Ashford	237,415
Avon Fire	415,464
Babergh	127,932
Barking And Dagenham	2,005,066
Barnet	3,099,111
Barnsley	1,960,929
Basildon	415,706
Basingstoke And Deane	316,139
Bassetlaw	210,572
Bath And North East Somerset	1,314,746
Bedford	1,504,401
Bedfordshire Fire	260,168
Berkshire Fire	304,986
Bexley	1,635,115
Birmingham	10,400,944
Blaby	104,279
Blackburn with Darwen	1,348,234
Blackpool	1,649,861
Bolsover	123,878
Bolton	2,064,520
Boston	120,131
Bournemouth, Christchurch and Poole	3,151,694
Bracknell Forest	992,210
Bradford	4,737,373
Braintree	177,492
Breckland	163,851
Brent	2,906,909
Brentwood	78,855
Brighton And Hove	2,572,891
Bristol	4,150,198
Broadland	107,375
Bromley	2,362,722
Bromsgrove	115,638
Broxbourne	128,847
Broxtowe	151,776
Buckinghamshire Council	3,936,582
Buckinghamshire Fire	253,194
Burnley	121,009
Bury	1,338,450
Calderdale	1,689,680
Cambridge	333,601
Cambridgeshire	3,724,107
Cambridgeshire Fire	256,253
Camden	2,723,693
Cannock Chase	171,360
Canterbury	187,248
Castle Point	105,377
Central Bedfordshire	2,135,128
Charnwood	214,370
Chelmsford	263,308
Cheltenham	219,405
Cherwell	258,207
Cheshire East	2,981,768
Cheshire Fire	355,278
Cheshire West and Chester	3,112,899
Chesterfield	200,194
Chichester	110,266
Chorley	120,175
City of London	873,060
Cleveland Fire	236,135
Colchester	248,349
Cornwall	5,077,062
Cotswold	132,880
Coventry	2,958,979
Crawley	244,265
Croydon	3,469,333
Cumberland	2,219,765
Cumbria Fire	216,587
Dacorum	321,811
Darlington	1,003,803
Dartford	224,725
Derby	2,196,719
Derbyshire	5,693,803
Derbyshire Dales	93,104
Derbyshire Fire	338,877
Devon	5,666,623
Devon and Somerset Fire	680,352
Doncaster	2,760,044
Dorset and Wiltshire Fire	498,469
Dorset Council	2,901,427
Dover	229,409
Dudley	2,522,131
Durham	4,431,882
Durham Fire	248,495
Ealing	2,752,206
East Cambridgeshire	118,594
East Devon	283,426
East Hampshire	183,677
East Hertfordshire	155,340
East Lindsey	234,400
East Riding of Yorkshire	2,839,960
East Staffordshire	132,382
East Suffolk	544,977
East Sussex	4,469,981
East Sussex Fire	338,965
Eastbourne	257,841
Eastleigh10	110,434
Elmbridge	210,652
Enfield	2,604,272
Epping Forest	226,408
Epsom And Ewell	125,064
Erewash	117,423
Essex	9,000,185
Essex Fire	643,139
Exeter	182,952
Fareham	155,435
Fenland	123,812
Folkestone and Hythe	216,434
Forest of Dean	97,137
Fylde	77,180
Gateshead	1,945,736
Gedling	114,467
Gloucester	111,576
Gloucestershire	4,114,696
Gosport	139,342
Gravesham	190,204
Great Yarmouth	170,174
Greater London Authority	18,802,984
Greater Manchester Combined Authority	958,502
Greenwich	3,290,377
Guildford	179,981
Hackney	3,156,934
Halton	1,604,216
Hammersmith And Fulham	2,182,185
Hampshire	8,124,740
Hampshire and Isle of Wight Fire and Rescue	645,905
Harborough	113,384
Haringey	2,538,875
Harlow	198,496
Harrow	1,559,633
Hart	70,242
Hartlepool	948,432
Hastings	185,191
Havant	158,787
Havering	1,910,403
Hereford and Worcester Fire	287,883
Herefordshire	1,645,785
Hertfordshire	7,544,481
Hertsmere	133,846
High Peak	97,159
Hillingdon	1,997,755
Hinckley And Bosworth	127,201
Horsham	153,620
Hounslow	2,254,666
Humberside Fire	368,268
Huntingdonshire	180,464
Hyndburn	133,041
Ipswich	246,973
Isle of Wight	1,272,570
Isles of Scilly	63,414
Islington	3,359,638
Kensington And Chelsea	1,930,038
Kent	10,072,664
Kent Fire	647,691
King’s Lynn And West Norfolk	210,630
Kingston upon Hull	2,674,982
Kingston upon Thames	1,402,090
Kirklees	3,518,176
Knowsley	1,668,289
Lambeth	3,788,150
Lancashire	8,144,785
Lancashire Fire	526,308
Lancaster	258,412
Leeds	6,562,626
Leicester	3,234,552
Leicestershire	3,655,673
Leicestershire Fire	316,659
Lewes	153,181
Lewisham	3,108,171
Lichfield	105,392
Lincoln	183,559
Lincolnshire	4,242,285
Liverpool	4,820,312
Luton	1,804,725
Maidstone	212,035
Maldon	93,017
Malvern Hills	65,580
Manchester	5,512,630
Mansfield	124,003
Medway	2,062,617
Melton	99,105
Merseyside Fire	425,432
Merton	1,343,046
Mid Devon	150,766
Mid Suffolk	162,936
Mid Sussex	157,813
Middlesbrough	1,458,098
Milton Keynes	2,028,638
Mole Valley	109,607
New Forest	206,246
Newark And Sherwood	183,779
Newcastle upon Tyne	2,666,859
Newcastle-under-Lyme	170,123
Newham	3,155,067
Norfolk	6,471,893
North Devon	65,207
North East Derbyshire	162,636
North East Lincolnshire	1,424,916
North Hertfordshire	157,140
North Kesteven	159,548
North Lincolnshire	1,300,577
North Norfolk	150,583
North Northamptonshire	2,648,395
North Somerset	1,610,386
North Tyneside	1,824,719
North Warwickshire	101,111
North West Leicestershire	169,933
North Yorkshire	3,911,509
York and North Yorkshire Combined Authority	249,842
Northamptonshire Police, Fire and Crime Commissioner	224,001
Northumberland	2,614,972
Norwich	380,826
Nottingham	3,876,717
Nottinghamshire	5,307,847
Nottinghamshire Fire	369,241
Nuneaton And Bedworth	141,984
Oadby And Wigston	72,628
Oldham	2,075,359
Oxford	300,448
Oxfordshire	4,427,557
Pendle	112,491
Peterborough	1,535,907
Plymouth	2,063,400
Portsmouth	1,835,192
Preston	239,852
Reading	1,571,972
Redbridge	2,114,278
Redcar And Cleveland	1,235,963
Redditch	187,950
Reigate And Banstead	201,336
Ribble Valley	69,495
Richmond upon Thames	1,462,760
Rochdale	1,891,763
Rochford	81,175
Rossendale	75,445
Rother	130,560
Rotherham	2,516,356
Rugby	175,568
Runnymede	152,610
Rushcliffe	123,117
Rushmoor	136,817
Rutland	312,114
Salford	2,035,020
Sandwell	3,529,322
Sefton	2,339,149
Sevenoaks	170,525
Sheffield	5,529,030
Shropshire	2,503,901
Shropshire Fire	188,660
Slough	1,255,401
Solihull	1,827,339
Somerset	5,297,448
South Cambridgeshire	219,507
South Derbyshire	145,614
South Gloucestershire	2,143,800
South Hams	132,894
South Holland	143,952
South Kesteven	151,878
South Norfolk	134,365
South Oxfordshire	167,569
South Ribble	161,729
South Staffordshire	152,917
South Tyneside	1,559,018
South Yorkshire Fire	458,174
Southampton	2,107,157
Southend-on-Sea	1,416,844
Southwark	3,380,085
Spelthorne	197,552
St Albans	193,103
St. Helens	1,553,112
Stafford	122,605
Staffordshire	4,890,246
Staffordshire Moorlands	99,435
Staffordshire Police, Fire and Crime Commissioner	306,435
Stevenage	200,816
Stockport	2,148,879
Stockton-on-Tees	1,570,471
Stoke-on-Trent	2,515,727
Stratford-on-Avon	149,697
Stroud	160,726
Suffolk	4,700,093
Sunderland	2,426,867
Surrey	7,823,574
Surrey Heath	123,834
Sutton	1,731,512
Swale	199,506
Swindon	1,664,739
Tameside	1,852,880
Tamworth	107,148
Tandridge	120,614
Teignbridge	140,220
Telford And Wrekin	1,587,589
Tendring	207,608
Test Valley	163,295
Tewkesbury	113,698
Thanet	240,511
Three Rivers	145,606
Thurrock	1,593,488
Tonbridge And Malling	157,550
Torbay	1,225,227
Torridge	90,484
Tower Hamlets	3,293,758
Trafford	1,504,701
Tunbridge Wells	97,854
Tyne and Wear Fire	468,412
Uttlesford	148,468
Vale of White Horse	141,933
Wakefield	2,847,806
Walsall	2,435,445
Waltham Forest	2,387,473
Wandsworth	2,443,202
Warrington	1,659,265
Warwick	230,558
Warwickshire	3,823,169
Watford	207,878
Waverley	162,753
Wealden	176,278
Welwyn Hatfield	212,013
West Berkshire	1,269,664
West Devon	71,457
West Lancashire	209,320
West Lindsey	124,303
West Midlands Fire	919,019
Westmorland and Furness	3,320,045
West Northamptonshire	3,078,890
West Oxfordshire	117,174
West Suffolk	180,713
West Sussex	6,109,055
West Yorkshire Fire	698,802
Westminster	2,741,755
Wigan	2,817,332
Wiltshire	3,151,445
Winchester	195,788
Windsor And Maidenhead	899,099
Wirral	2,700,604
Woking	159,855
Wokingham	1,224,752
Wolverhampton	2,455,834
Worcester	114,254
Worcestershire	3,944,873
Worthing	152,156
Wychavon	132,609
Wyre	129,301
Wyre Forest	92,329
York	1,322,291

Annex B: Employer National Insurance Contributions Grant allocations to Combined Authorities 2025-26

Authorities to which grant is to be paid:

Local Authority	Allocation of Employer National Insurance Contributions Grant (£)
England	13,000,000
Cambridgeshire and Peterborough	240,633
Greater Manchester	4,388,507
Liverpool City Region	1,990,783
South Yorkshire	842,119
Tees Valley	179,720
West Midlands	1,540,737
West of England	508,961
West Yorkshire	1,264,560
York and North Yorkshire	140,000
East Midlands	200,000
North East	1,143,980
East Riding of Yorkshire[footnote 1]	140,000
Lincolnshire[footnote 2]	140,000
Lancashire[footnote 3]	140,000
Devon[footnote 4]	140,000

1. Payment for Hull and East Yorkshire Combined Authority ↩

2. Payment for Greater Lincolnshire Combined Authority ↩

3. Payment for Lancashire Combined County Authority ↩

4. Payment for Devon and Torbay Combined County Authority ↩