Guidance

Technical annex on the Resources Adjustment (measure of tax base)

Published 9 February 2026

Applies to England

© Crown copyright 2026

This publication is licensed under the terms of the Open Government Licence v3.0 except where otherwise stated. To view this licence, visit nationalarchives.gov.uk/doc/open-government-licence/version/3 or write to the Information Policy Team, The National Archives, Kew, London TW9 4DU, or email: psi@nationalarchives.gov.uk.

Where we have identified any third party copyright information you will need to obtain permission from the copyright holders concerned.

This publication is available at https://www.gov.uk/government/publications/resources-adjustment-technical-note/technical-annex-on-the-resources-adjustment-measure-of-tax-base

Introduction

The resources adjustment takes into account the differing council tax raising ability for local authorities through the use of a measure of the council tax base. This tax base will be multiplied by an assumed (or “notional”) level of council tax. To fully account for ability to raise council tax, the government proposes setting the assumed or notional level at the average level of council tax in England.

This will mean that, all else being equal, local authorities with stronger council tax bases will receive lower funding allocations than those with weaker council tax bases. Local leaders will remain wholly responsible for local council tax decisions. Changes to actual council tax levels will therefore not be reflected in funding allocations, retaining local discretion on council tax changes.

Methodology

The following detailed steps would enable the reproduction of the measure of the council tax base used in this adjustment. Note the terms in bold are explained in detail in the technical definitions section below.

The following distinct factors will be accounted for including:

  1. A measure of the Band D equivalent council tax base, including a treatment of discounts, exemptions, premiums and local council tax support, multiplied by;
  2. A measure of the average national council tax collection rate, shared according to;
  3. An approach to council tax tier splits in multi-tier areas.

The detailed steps below enable us to arrive at an estimate of the Band D equivalent council tax base to use in the resources adjustment for all relevant local authorities[footnote 1].

A measure of the Band D equivalent council tax base at billing authority

1. Using 2024 council tax base data[footnote 2], import the number of dwellings in each council tax band for each local authority, as well as the number of dwellings that qualify for the relevant exemptions and reductions[footnote 3]. Note that the approach for student exemptions is:

a. Student exemptions data[footnote 4] from October 2024 is subtracted from the overall exemptions total for each council tax band, and replaced with the average value for May & October 2024 data points.

2. All dwelling values are then converted to their Band D equivalent, by multiplying the values for each band by the relevant conversion ratio for each band[footnote 5] and summed to arrive at the Band D equivalent total.

3. To calculate an initial number of band D equivalent dwellings for each billing authority, multiply the Band D equivalent total from the previous step by its corresponding ratio in Table 1 in this note, summing all the resulting values.

Local council tax support: working-age adjustment

4. This next section sets out each step with adjusting for working-age local council tax support. Instead of using actual local authority level data to make this adjustment, a simple regression model is used to estimate this.

5. To create the dependent variable for the regression, divide the actual number of Band D equivalent working-age council tax support in each authority (see Local Council Tax support: working-age in Table 1 in this note) by the total number of Band D equivalent dwellings in the authority (see Dwellings in Table 1 in this note). This gives us the proportion of Band D equivalent dwellings in a billing authority which receive working-age council tax support.

6. The regression model uses two independent variables:

a. The Employment – Average score from the 2025 Indices of Deprivation of an authority[footnote 6], and
b. the proportion of the total population (18+) that is of working age (18-64), based on Office for National Statistics (ONS) mid-year population estimates using the year 2024[footnote 7].

7. Predict the number of working-age local council tax support claimants per dwelling in each authority using the following OLS regression model:

8. The resulting regression model output is:[footnote 8]

Coefficients: Est. S.E. t-value p-value
(Intercept) -0.10 0.007 -13.0 0.00
IoD25 Employment - Average score 0.35 0.014 24.3 0.00
Proportion of the total population (18+) that is of working-age (between 18 and 64) 0.13 0.01 13.2 0.00

Standard errors: OLS

Adjusted R-squared: 0.75

Observations: 295

9. Multiply the predicted number of working-age local council tax support claimants per dwelling (from the model derived in the previous step) by the total number of Band D equivalent dwellings (see Dwellings in Table 1 in this note) in each authority in order to estimate the number of Band D equivalent dwellings receiving working-age local council tax support.

10. Divide each value by the England total (the sum of all authorities from the previous step) to calculate the share that each authority contributes to the estimated England total.

11. Multiply this share by the actual England total[footnote 9] for Band D equivalent dwellings receiving working-age local council tax support (see Local Council Tax Support: working-age in Table 1 in this note) to calculate predicted values for each authority. Through this we have a model predicted number of Band D equivalent dwellings receiving working-age local council tax support, rather than using the actual numbers reported by each local authority.

12. Next, subtract this figure from the initial tax base value arrived at in Step 3. At this point we have a measure of the tax base adjusted for exemptions and reductions, in Table 1, for billing authorities.

Collection rate

13. A 100% collection rate is assumed for the tax base as per the Fair Funding Review 2.0 government response[footnote 10] so the tax base figures arrived at in the previous step remain the same for this.

Council tax tier splits of tax base

14. Next the tax base is split for multi-tier areas using the average tier split for council tax receipts[footnote 11] between the shire county precept, the shire district element and the fire element of Council tax bills across the country. These percentages are shown in Table 2 of this note and are applied uniformly for relevant areas.

15. To calculate the tax base values that are assigned to shire counties, sum all the relevant shire district (billing authority) tax base values from step 13 to arrive at the total tax base for the relevant shire county. Then apply the relevant tier split percentages shown in Table 2 depending on whether the shire county has (84.4% + 4.6%) or hasn’t (84.4% only) a Fire & Rescue service.

16. To calculate the tax base values assigned to other fire & rescue authorities (including the GMCA and GLA), sum all the relevant constituent billing authorities’ tax bases for these bodies from step 13 to arrive at the total tax base for the relevant fire & rescue authority. Then apply the relevant fire tier split percentages shown in Table 2 to this figure to arrive at the total tax base for each fire & rescue authority.

17. To calculate the tax base for shire district, unitary authorities, metropolitan districts and London boroughs, apply the relevant tier split(s) proportions that apply to  them from Table 2 to the total tax base (arrived at in step 13) for these authorities.

18. The final result is the tax base split across the respective tiers and allocated to all relevant local authorities.

Changes from the Fair Funding Review 2.0 consultation

1. Class M and Class N student exemptions

The average number of recorded student exemptions between May 2024 and October 2024 is now used, rather than only using October values. This change has been made so that student exemptions more accurately reflect the number of students claiming council tax exemption.

2. IoD25: Employment - Average score

Following the release of IoD 2025, ‘Employment - average score’ was found to be a better predictor for working-age LCTS claimants in the regression, therefore the deprivation element of the working-age LCTS regression has been updated to use this variable.

3. The proportion of the total population (18+) that is working-age

Following the IFS technical peer review, the independent variable used in the regression was changed from the proportion of the total population that is working-age to this new variable which was found to be a better predictor in regression analysis.

4. Reference changes/corrections

The original Annex K[footnote 12] included references to the tables in the 2023 council tax base release. These have been updated to refer to those in the 2024 release.

Changes from the Provisional Local Government Finance Settlement 2026 to 2027

There have been no changes to the resources adjustment since the provisional Settlement. 

Data and technical definitions

Data:

Definitions:

Table 1: Ratio values for dwelling exemptions and reductions

Line Ratio applied Line description (‘Council Taxbase Data’ & ‘Council_Tax_Support_Data’ worksheets)
Dwellings 1.00 Table 1.01 Total Number of Dwellings on Valuation List (Line 1)
Exemptions -1.00 Table 1.02. Number of dwellings on valuation list exempt on 7 October 2024 (Class B & D to W exemptions) (Line 2)

Note that for Class M and N (student related) exemptions are dealt with as follows:

The original exemptions for these for October only are replaced by the simple average of the data points for May and October.

The data is obtained from the ‘Supplementary_data’ worksheet in the release:

Table 2.07. Class M+N exemptions as at 31 May 2024 (Number of Class M+N Student Exemptions

Table 2.08. Class M+N exemptions as at 7 October 2024 (Number of Class M+N Student Exemptions)
Demolished -1.00 Table 1.03. Number of demolished dwellings and dwellings outside area of authority on 7 October 2024 (Line 3)
Disabled reduction (minus) -1.00 Table 1.05. Number of chargeable dwellings in line 4 subject to disabled reduction on 7 October 2024 (Line 5)
Disabled relief (plus) 1.00 Table 1.06. Number of dwellings effectively subject to council tax for this band by virtue of disabled relief (Line 6)
Single -0.25 Table 1.08. Number of dwellings in line 7 entitled to a single adult household 25% discount on 7 October 2024 (Line 8)
Discount 25% -0.25 Table 1.09. Number of dwellings in line 7 entitled to a 25% discount on 7 October 2024 due to all but one resident being disregarded for council tax purposes (Line 9)
Discount 50% -0.50 Table 1.10. Number of dwellings in line 7 entitled to a 50% discount on 7 October 2024 due to all residents being disregarded for council tax purposes (Line 10)
Family annex -1.00 Table 1.24. Reduction in taxbase as a result of the Family Annexe discount (Line 21)
Class O (armed forces) 1.00 Table 1.33. Number of band D equivalents of contributions in lieu (in respect of Class O exempt dwellings) (line 25)
Local Council Tax Support: pensioners -1.00 Table 3.05. Reduction in council tax base due to council tax support - pensioners (dwelling equivalents)
Local Council Tax Support: working-age N/A Table 3.06. Reduction in council tax base due to council tax support working-age people (dwelling equivalents)

Table 2: Band D tier split proportions

Resource tier split GLA London Boroughs Upper Tier Lower Tier Fire Tier
2024-25 2.3% 82.1% 84.4% 11.0% 4.6%

[footnote 13] [footnote 14]

Table 3: Local authority look-up

ONS Code Ecode Class Local Authority County County ONS Code Fire Authority Fire ONS Code
E07000223 E3831 SD Adur West Sussex E10000032 West Sussex E31000037
E07000032 E1031 SD Amber Valley Derbyshire E10000007 Derbyshire Fire E31000010
E07000224 E3832 SD Arun West Sussex E10000032 West Sussex E31000037
E07000170 E3031 SD Ashfield Nottinghamshire E10000024 Nottinghamshire Fire E31000030
E07000105 E2231 SD Ashford Kent E10000016 Kent Fire E31000022
E07000200 E3531 SD Babergh Suffolk E10000029 Suffolk E31000034
E09000002 E5030 LB Barking and Dagenham - - Greater London Authority E31000046
E09000003 E5031 LB Barnet - - Greater London Authority E31000046
E08000038 E4401 MD Barnsley - - South Yorkshire Fire E31000042
E07000066 E1531 SD Basildon Essex E10000012 Essex Fire E31000015
E07000084 E1731 SD Basingstoke and Deane Hampshire E10000014 Hampshire and Isle of Wight Fire and Rescue E31000048
E07000171 E3032 SD Bassetlaw Nottinghamshire E10000024 Nottinghamshire Fire E31000030
E06000022 E0101 UA Bath and North East Somerset - - Avon Fire E31000001
E06000055 E0202 UA Bedford - - Bedfordshire Fire E31000002
E09000004 E5032 LB Bexley - - Greater London Authority E31000046
E08000025 E4601 MD Birmingham - - West Midlands Fire E31000044
E07000129 E2431 SD Blaby Leicestershire E10000018 Leicestershire Fire E31000024
E06000008 E2301 UA Blackburn with Darwen - - Lancashire Fire E31000023
E06000009 E2302 UA Blackpool - - Lancashire Fire E31000023
E07000033 E1032 SD Bolsover Derbyshire E10000007 Derbyshire Fire E31000010
E08000001 E4201 MD Bolton - - Greater Manchester Combined Authority E47000001
E07000136 E2531 SD Boston Lincolnshire E10000019 Lincolnshire E31000025
E06000058 E1204 UA Bournemouth, Christchurch and Poole - - Dorset and Wiltshire Fire E31000047
E06000036 E0301 UA Bracknell Forest - - Berkshire Fire E31000003
E08000032 E4701 MD Bradford - - West Yorkshire Fire E31000045
E07000067 E1532 SD Braintree Essex E10000012 Essex Fire E31000015
E07000143 E2631 SD Breckland Norfolk E10000020 Norfolk E31000026
E09000005 E5033 LB Brent - - Greater London Authority E31000046
E07000068 E1533 SD Brentwood Essex E10000012 Essex Fire E31000015
E06000043 E1401 UA Brighton and Hove - - East Sussex Fire E31000014
E06000023 E0102 UA Bristol - - Avon Fire E31000001
E07000144 E2632 SD Broadland Norfolk E10000020 Norfolk E31000026
E09000006 E5034 LB Bromley - - Greater London Authority E31000046
E07000234 E1831 SD Bromsgrove Worcestershire E10000034 Hereford and Worcester Fire E31000018
E07000095 E1931 SD Broxbourne Hertfordshire E10000015 Hertfordshire E31000019
E07000172 E3033 SD Broxtowe Nottinghamshire E10000024 Nottinghamshire Fire E31000030
E06000060 E0402 UA Buckinghamshire Council - - Buckinghamshire Fire E31000004
E07000117 E2333 SD Burnley Lancashire E10000017 Lancashire Fire E31000023
E08000002 E4202 MD Bury - - Greater Manchester Combined Authority E47000001
E08000033 E4702 MD Calderdale - - West Yorkshire Fire E31000045
E07000008 E0531 SD Cambridge Cambridgeshire E10000003 Cambridgeshire Fire E31000005
E09000007 E5011 LB Camden - - Greater London Authority E31000046
E07000192 E3431 SD Cannock Chase Staffordshire E10000028 Staffordshire Police, Fire and Crime Commissioner E31000033
E07000106 E2232 SD Canterbury Kent E10000016 Kent Fire E31000022
E07000069 E1534 SD Castle Point Essex E10000012 Essex Fire E31000015
E06000056 E0203 UA Central Bedfordshire - - Bedfordshire Fire E31000002
E07000130 E2432 SD Charnwood Leicestershire E10000018 Leicestershire Fire E31000024
E07000070 E1535 SD Chelmsford Essex E10000012 Essex Fire E31000015
E07000078 E1631 SD Cheltenham Gloucestershire E10000013 Gloucestershire E31000016
E07000177 E3131 SD Cherwell Oxfordshire E10000025 Oxfordshire E31000031
E06000049 E0603 UA Cheshire East - - Cheshire Fire E31000006
E06000050 E0604 UA Cheshire West and Chester - - Cheshire Fire E31000006
E07000034 E1033 SD Chesterfield Derbyshire E10000007 Derbyshire Fire E31000010
E07000225 E3833 SD Chichester West Sussex E10000032 West Sussex E31000037
E07000118 E2334 SD Chorley Lancashire E10000017 Lancashire Fire E31000023
E09000001 E5010 LB City of London - - Greater London Authority E31000046
E07000071 E1536 SD Colchester Essex E10000012 Essex Fire E31000015
E06000052 E0801 UA Cornwall - - Cornwall E31000008
E07000079 E1632 SD Cotswold Gloucestershire E10000013 Gloucestershire E31000016
E08000026 E4602 MD Coventry - - West Midlands Fire E31000044
E07000226 E3834 SD Crawley West Sussex E10000032 West Sussex E31000037
E09000008 E5035 LB Croydon - - Greater London Authority E31000046
E06000063 E0901 UA Cumberland - - Cumbria Fire E31000009
E07000096 E1932 SD Dacorum Hertfordshire E10000015 Hertfordshire E31000019
E06000005 E1301 UA Darlington - - Durham Fire E31000013
E07000107 E2233 SD Dartford Kent E10000016 Kent Fire E31000022
E06000015 E1001 UA Derby - - Derbyshire Fire E31000010
E07000035 E1035 SD Derbyshire Dales Derbyshire E10000007 Derbyshire Fire E31000010
E08000017 E4402 MD Doncaster - - South Yorkshire Fire E31000042
E06000059 E1203 UA Dorset Council - - Dorset and Wiltshire Fire E31000047
E07000108 E2234 SD Dover Kent E10000016 Kent Fire E31000022
E08000027 E4603 MD Dudley - - West Midlands Fire E31000044
E06000047 E1302 UA Durham - - Durham Fire E31000013
E09000009 E5036 LB Ealing - - Greater London Authority E31000046
E07000009 E0532 SD East Cambridgeshire Cambridgeshire E10000003 Cambridgeshire Fire E31000005
E07000040 E1131 SD East Devon Devon E10000008 Devon and Somerset Fire E31000011
E07000085 E1732 SD East Hampshire Hampshire E10000014 Hampshire and Isle of Wight Fire and Rescue E31000048
E07000242 E1933 SD East Hertfordshire Hertfordshire E10000015 Hertfordshire E31000019
E07000137 E2532 SD East Lindsey Lincolnshire E10000019 Lincolnshire E31000025
E06000011 E2001 UA East Riding of Yorkshire - - Humberside Fire E31000020
E07000193 E3432 SD East Staffordshire Staffordshire E10000028 Staffordshire Police, Fire and Crime Commissioner E31000033
E07000244 E3538 SD East Suffolk Suffolk E10000029 Suffolk E31000034
E07000061 E1432 SD Eastbourne East Sussex E10000011 East Sussex Fire E31000014
E07000086 E1733 SD Eastleigh Hampshire E10000014 Hampshire and Isle of Wight Fire and Rescue E31000048
E07000207 E3631 SD Elmbridge Surrey E10000030 Surrey E31000035
E09000010 E5037 LB Enfield - - Greater London Authority E31000046
E07000072 E1537 SD Epping Forest Essex E10000012 Essex Fire E31000015
E07000208 E3632 SD Epsom and Ewell Surrey E10000030 Surrey E31000035
E07000036 E1036 SD Erewash Derbyshire E10000007 Derbyshire Fire E31000010
E07000041 E1132 SD Exeter Devon E10000008 Devon and Somerset Fire E31000011
E07000087 E1734 SD Fareham Hampshire E10000014 Hampshire and Isle of Wight Fire and Rescue E31000048
E07000010 E0533 SD Fenland Cambridgeshire E10000003 Cambridgeshire Fire E31000005
E07000112 E2240 SD Folkestone and Hythe Kent E10000016 Kent Fire E31000022
E07000080 E1633 SD Forest of Dean Gloucestershire E10000013 Gloucestershire E31000016
E07000119 E2335 SD Fylde Lancashire E10000017 Lancashire Fire E31000023
E08000037 E4501 MD Gateshead - - Tyne and Wear Fire E31000043
E07000173 E3034 SD Gedling Nottinghamshire E10000024 Nottinghamshire Fire E31000030
E07000081 E1634 SD Gloucester Gloucestershire E10000013 Gloucestershire E31000016
E07000088 E1735 SD Gosport Hampshire E10000014 Hampshire and Isle of Wight Fire and Rescue E31000048
E07000109 E2236 SD Gravesham Kent E10000016 Kent Fire E31000022
E07000145 E2633 SD Great Yarmouth Norfolk E10000020 Norfolk E31000026
E09000011 E5012 LB Greenwich - - Greater London Authority E31000046
E07000209 E3633 SD Guildford Surrey E10000030 Surrey E31000035
E09000012 E5013 LB Hackney - - Greater London Authority E31000046
E06000006 E0601 UA Halton - - Cheshire Fire E31000006
E09000013 E5014 LB Hammersmith and Fulham - - Greater London Authority E31000046
E07000131 E2433 SD Harborough Leicestershire E10000018 Leicestershire Fire E31000024
E09000014 E5038 LB Haringey - - Greater London Authority E31000046
E07000073 E1538 SD Harlow Essex E10000012 Essex Fire E31000015
E09000015 E5039 LB Harrow - - Greater London Authority E31000046
E07000089 E1736 SD Hart Hampshire E10000014 Hampshire and Isle of Wight Fire and Rescue E31000048
E06000001 E0701 UA Hartlepool - - Cleveland Fire E31000007
E07000062 E1433 SD Hastings East Sussex E10000011 East Sussex Fire E31000014
E07000090 E1737 SD Havant Hampshire E10000014 Hampshire and Isle of Wight Fire and Rescue E31000048
E09000016 E5040 LB Havering - - Greater London Authority E31000046
E06000019 E1801 UA Herefordshire - - Hereford and Worcester Fire E31000018
E07000098 E1934 SD Hertsmere Hertfordshire E10000015 Hertfordshire E31000019
E07000037 E1037 SD High Peak Derbyshire E10000007 Derbyshire Fire E31000010
E09000017 E5041 LB Hillingdon - - Greater London Authority E31000046
E07000132 E2434 SD Hinckley and Bosworth Leicestershire E10000018 Leicestershire Fire E31000024
E07000227 E3835 SD Horsham West Sussex E10000032 West Sussex E31000037
E09000018 E5042 LB Hounslow - - Greater London Authority E31000046
E07000011 E0551 SD Huntingdonshire Cambridgeshire E10000003 Cambridgeshire Fire E31000005
E07000120 E2336 SD Hyndburn Lancashire E10000017 Lancashire Fire E31000023
E07000202 E3533 SD Ipswich Suffolk E10000029 Suffolk E31000034
E06000046 E2101 UA Isle of Wight - - Hampshire and Isle of Wight Fire and Rescue E31000048
E09000019 E5015 LB Islington - - Greater London Authority E31000046
E09000020 E5016 LB Kensington and Chelsea - - Greater London Authority E31000046
E07000146 E2634 SD King’s Lynn and West Norfolk Norfolk E10000020 Norfolk E31000026
E06000010 E2002 UA Kingston upon Hull - - Humberside Fire E31000020
E09000021 E5043 LB Kingston upon Thames - - Greater London Authority E31000046
E08000034 E4703 MD Kirklees - - West Yorkshire Fire E31000045
E08000011 E4301 MD Knowsley - - Merseyside Fire E31000041
E09000022 E5017 LB Lambeth - - Greater London Authority E31000046
E07000121 E2337 SD Lancaster Lancashire E10000017 Lancashire Fire E31000023
E08000035 E4704 MD Leeds - - West Yorkshire Fire E31000045
E06000016 E2401 UA Leicester - - Leicestershire Fire E31000024
E07000063 E1435 SD Lewes East Sussex E10000011 East Sussex Fire E31000014
E09000023 E5018 LB Lewisham - - Greater London Authority E31000046
E07000194 E3433 SD Lichfield Staffordshire E10000028 Staffordshire Police, Fire and Crime Commissioner E31000033
E07000138 E2533 SD Lincoln Lincolnshire E10000019 Lincolnshire E31000025
E08000012 E4302 MD Liverpool - - Merseyside Fire E31000041
E06000032 E0201 UA Luton - - Bedfordshire Fire E31000002
E07000110 E2237 SD Maidstone Kent E10000016 Kent Fire E31000022
E07000074 E1539 SD Maldon Essex E10000012 Essex Fire E31000015
E07000235 E1851 SD Malvern Hills Worcestershire E10000034 Hereford and Worcester Fire E31000018
E08000003 E4203 MD Manchester - - Greater Manchester Combined Authority E47000001
E07000174 E3035 SD Mansfield Nottinghamshire E10000024 Nottinghamshire Fire E31000030
E06000035 E2201 UA Medway - - Kent Fire E31000022
E07000133 E2436 SD Melton Leicestershire E10000018 Leicestershire Fire E31000024
E09000024 E5044 LB Merton - - Greater London Authority E31000046
E07000042 E1133 SD Mid Devon Devon E10000008 Devon and Somerset Fire E31000011
E07000203 E3534 SD Mid Suffolk Suffolk E10000029 Suffolk E31000034
E07000228 E3836 SD Mid Sussex West Sussex E10000032 West Sussex E31000037
E06000002 E0702 UA Middlesbrough - - Cleveland Fire E31000007
E06000042 E0401 UA Milton Keynes - - Buckinghamshire Fire E31000004
E07000210 E3634 SD Mole Valley Surrey E10000030 Surrey E31000035
E07000091 E1738 SD New Forest Hampshire E10000014 Hampshire and Isle of Wight Fire and Rescue E31000048
E07000175 E3036 SD Newark and Sherwood Nottinghamshire E10000024 Nottinghamshire Fire E31000030
E08000021 E4502 MD Newcastle upon Tyne - - Tyne and Wear Fire E31000043
E07000195 E3434 SD Newcastle-under-Lyme Staffordshire E10000028 Staffordshire Police, Fire and Crime Commissioner E31000033
E09000025 E5045 LB Newham - - Greater London Authority E31000046
E07000043 E1134 SD North Devon Devon E10000008 Devon and Somerset Fire E31000011
E07000038 E1038 SD North East Derbyshire Derbyshire E10000007 Derbyshire Fire E31000010
E06000012 E2003 UA North East Lincolnshire - - Humberside Fire E31000020
E07000099 E1935 SD North Hertfordshire Hertfordshire E10000015 Hertfordshire E31000019
E07000139 E2534 SD North Kesteven Lincolnshire E10000019 Lincolnshire E31000025
E06000013 E2004 UA North Lincolnshire - - Humberside Fire E31000020
E07000147 E2635 SD North Norfolk Norfolk E10000020 Norfolk E31000026
E06000061 E2801 UA North Northamptonshire - - Northamptonshire Police, Fire and Crime Commissioner E31000028
E06000024 E0104 UA North Somerset - - Avon Fire E31000001
E08000022 E4503 MD North Tyneside - - Tyne and Wear Fire E31000043
E07000218 E3731 SD North Warwickshire Warwickshire E10000031 Warwickshire E31000036
E07000134 E2437 SD North West Leicestershire Leicestershire E10000018 Leicestershire Fire E31000024
E06000065 E2702 UA North Yorkshire - - York and North Yorkshire Mayoral Combined Authority E47000012
E06000057 E2901 UA Northumberland - - Northumberland E31000029
E07000148 E2636 SD Norwich Norfolk E10000020 Norfolk E31000026
E06000018 E3001 UA Nottingham - - Nottinghamshire Fire E31000030
E07000219 E3732 SD Nuneaton and Bedworth Warwickshire E10000031 Warwickshire E31000036
E07000135 E2438 SD Oadby and Wigston Leicestershire E10000018 Leicestershire Fire E31000024
E08000004 E4204 MD Oldham - - Greater Manchester Combined Authority E47000001
E07000178 E3132 SD Oxford Oxfordshire E10000025 Oxfordshire E31000031
E07000122 E2338 SD Pendle Lancashire E10000017 Lancashire Fire E31000023
E06000031 E0501 UA Peterborough - - Cambridgeshire Fire E31000005
E06000026 E1101 UA Plymouth - - Devon and Somerset Fire E31000011
E06000044 E1701 UA Portsmouth - - Hampshire and Isle of Wight Fire and Rescue E31000048
E07000123 E2339 SD Preston Lancashire E10000017 Lancashire Fire E31000023
E06000038 E0303 UA Reading - - Berkshire Fire E31000003
E09000026 E5046 LB Redbridge - - Greater London Authority E31000046
E06000003 E0703 UA Redcar and Cleveland - - Cleveland Fire E31000007
E07000236 E1835 SD Redditch Worcestershire E10000034 Hereford and Worcester Fire E31000018
E07000211 E3635 SD Reigate and Banstead Surrey E10000030 Surrey E31000035
E07000124 E2340 SD Ribble Valley Lancashire E10000017 Lancashire Fire E31000023
E09000027 E5047 LB Richmond upon Thames - - Greater London Authority E31000046
E08000005 E4205 MD Rochdale - - Greater Manchester Combined Authority E47000001
E07000075 E1540 SD Rochford Essex E10000012 Essex Fire E31000015
E07000125 E2341 SD Rossendale Lancashire E10000017 Lancashire Fire E31000023
E07000064 E1436 SD Rother East Sussex E10000011 East Sussex Fire E31000014
E08000018 E4403 MD Rotherham - - South Yorkshire Fire E31000042
E07000220 E3733 SD Rugby Warwickshire E10000031 Warwickshire E31000036
E07000212 E3636 SD Runnymede Surrey E10000030 Surrey E31000035
E07000176 E3038 SD Rushcliffe Nottinghamshire E10000024 Nottinghamshire Fire E31000030
E07000092 E1740 SD Rushmoor Hampshire E10000014 Hampshire and Isle of Wight Fire and Rescue E31000048
E06000017 E2402 UA Rutland - - Leicestershire Fire E31000024
E08000006 E4206 MD Salford - - Greater Manchester Combined Authority E47000001
E08000028 E4604 MD Sandwell - - West Midlands Fire E31000044
E08000014 E4304 MD Sefton - - Merseyside Fire E31000041
E07000111 E2239 SD Sevenoaks Kent E10000016 Kent Fire E31000022
E08000039 E4404 MD Sheffield - - South Yorkshire Fire E31000042
E06000051 E3202 UA Shropshire - - Shropshire Fire E31000032
E06000039 E0304 UA Slough - - Berkshire Fire E31000003
E08000029 E4605 MD Solihull - - West Midlands Fire E31000044
E06000066 E3301 UA Somerset - - Devon and Somerset Fire E31000011
E07000012 E0536 SD South Cambridgeshire Cambridgeshire E10000003 Cambridgeshire Fire E31000005
E07000039 E1039 SD South Derbyshire Derbyshire E10000007 Derbyshire Fire E31000010
E06000025 E0103 UA South Gloucestershire - - Avon Fire E31000001
E07000044 E1136 SD South Hams Devon E10000008 Devon and Somerset Fire E31000011
E07000140 E2535 SD South Holland Lincolnshire E10000019 Lincolnshire E31000025
E07000141 E2536 SD South Kesteven Lincolnshire E10000019 Lincolnshire E31000025
E07000149 E2637 SD South Norfolk Norfolk E10000020 Norfolk E31000026
E07000179 E3133 SD South Oxfordshire Oxfordshire E10000025 Oxfordshire E31000031
E07000126 E2342 SD South Ribble Lancashire E10000017 Lancashire Fire E31000023
E07000196 E3435 SD South Staffordshire Staffordshire E10000028 Staffordshire Police, Fire and Crime Commissioner E31000033
E08000023 E4504 MD South Tyneside - - Tyne and Wear Fire E31000043
E06000045 E1702 UA Southampton - - Hampshire and Isle of Wight Fire and Rescue E31000048
E06000033 E1501 UA Southend-on-Sea - - Essex Fire E31000015
E09000028 E5019 LB Southwark - - Greater London Authority E31000046
E07000213 E3637 SD Spelthorne Surrey E10000030 Surrey E31000035
E07000240 E1936 SD St Albans Hertfordshire E10000015 Hertfordshire E31000019
E08000013 E4303 MD St. Helens - - Merseyside Fire E31000041
E07000197 E3436 SD Stafford Staffordshire E10000028 Staffordshire Police, Fire and Crime Commissioner E31000033
E07000198 E3437 SD Staffordshire Moorlands Staffordshire E10000028 Staffordshire Police, Fire and Crime Commissioner E31000033
E07000243 E1937 SD Stevenage Hertfordshire E10000015 Hertfordshire E31000019
E08000007 E4207 MD Stockport - - Greater Manchester Combined Authority E47000001
E06000004 E0704 UA Stockton-on-Tees - - Cleveland Fire E31000007
E06000021 E3401 UA Stoke-on-Trent - - Staffordshire Police, Fire and Crime Commissioner E31000033
E07000221 E3734 SD Stratford-upon-Avon Warwickshire E10000031 Warwickshire E31000036
E07000082 E1635 SD Stroud Gloucestershire E10000013 Gloucestershire E31000016
E08000024 E4505 MD Sunderland - - Tyne and Wear Fire E31000043
E07000214 E3638 SD Surrey Heath Surrey E10000030 Surrey E31000035
E09000029 E5048 LB Sutton - - Greater London Authority E31000046
E07000113 E2241 SD Swale Kent E10000016 Kent Fire E31000022
E06000030 E3901 UA Swindon - - Dorset and Wiltshire Fire E31000047
E08000008 E4208 MD Tameside - - Greater Manchester Combined Authority E47000001
E07000199 E3439 SD Tamworth Staffordshire E10000028 Staffordshire Police, Fire and Crime Commissioner E31000033
E07000215 E3639 SD Tandridge Surrey E10000030 Surrey E31000035
E07000045 E1137 SD Teignbridge Devon E10000008 Devon and Somerset Fire E31000011
E06000020 E3201 UA Telford and Wrekin - - Shropshire Fire E31000032
E07000076 E1542 SD Tendring Essex E10000012 Essex Fire E31000015
E07000093 E1742 SD Test Valley Hampshire E10000014 Hampshire and Isle of Wight Fire and Rescue E31000048
E07000083 E1636 SD Tewkesbury Gloucestershire E10000013 Gloucestershire E31000016
E07000114 E2242 SD Thanet Kent E10000016 Kent Fire E31000022
E07000102 E1938 SD Three Rivers Hertfordshire E10000015 Hertfordshire E31000019
E06000034 E1502 UA Thurrock - - Essex Fire E31000015
E07000115 E2243 SD Tonbridge and Malling Kent E10000016 Kent Fire E31000022
E06000027 E1102 UA Torbay - - Devon and Somerset Fire E31000011
E07000046 E1139 SD Torridge Devon E10000008 Devon and Somerset Fire E31000011
E09000030 E5020 LB Tower Hamlets - - Greater London Authority E31000046
E08000009 E4209 MD Trafford - - Greater Manchester Combined Authority E47000001
E07000116 E2244 SD Tunbridge Wells Kent E10000016 Kent Fire E31000022
E07000077 E1544 SD Uttlesford Essex E10000012 Essex Fire E31000015
E07000180 E3134 SD Vale of White Horse Oxfordshire E10000025 Oxfordshire E31000031
E08000036 E4705 MD Wakefield - - West Yorkshire Fire E31000045
E08000030 E4606 MD Walsall - - West Midlands Fire E31000044
E09000031 E5049 LB Waltham Forest - - Greater London Authority E31000046
E09000032 E5021 LB Wandsworth - - Greater London Authority E31000046
E06000007 E0602 UA Warrington - - Cheshire Fire E31000006
E07000222 E3735 SD Warwick Warwickshire E10000031 Warwickshire E31000036
E07000103 E1939 SD Watford Hertfordshire E10000015 Hertfordshire E31000019
E07000216 E3640 SD Waverley Surrey E10000030 Surrey E31000035
E07000065 E1437 SD Wealden East Sussex E10000011 East Sussex Fire E31000014
E07000241 E1940 SD Welwyn Hatfield Hertfordshire E10000015 Hertfordshire E31000019
E06000037 E0302 UA West Berkshire - - Berkshire Fire E31000003
E07000047 E1140 SD West Devon Devon E10000008 Devon and Somerset Fire E31000011
E07000127 E2343 SD West Lancashire Lancashire E10000017 Lancashire Fire E31000023
E07000142 E2537 SD West Lindsey Lincolnshire E10000019 Lincolnshire E31000025
E06000062 E2802 UA West Northamptonshire - - Northamptonshire Police, Fire and Crime Commissioner E31000028
E07000181 E3135 SD West Oxfordshire Oxfordshire E10000025 Oxfordshire E31000031
E07000245 E3539 SD West Suffolk Suffolk E10000029 Suffolk E31000034
E09000033 E5022 LB Westminster - - Greater London Authority E31000046
E06000064 E0902 UA Westmorland and Furness - - Cumbria Fire E31000009
E08000010 E4210 MD Wigan - - Greater Manchester Combined Authority E47000001
E06000054 E3902 UA Wiltshire - - Dorset and Wiltshire Fire E31000047
E07000094 E1743 SD Winchester Hampshire E10000014 Hampshire and Isle of Wight Fire and Rescue E31000048
E06000040 E0305 UA Windsor and Maidenhead - - Berkshire Fire E31000003
E08000015 E4305 MD Wirral - - Merseyside Fire E31000041
E07000217 E3641 SD Woking Surrey E10000030 Surrey E31000035
E06000041 E0306 UA Wokingham - - Berkshire Fire E31000003
E08000031 E4607 MD Wolverhampton - - West Midlands Fire E31000044
E07000237 E1837 SD Worcester Worcestershire E10000034 Hereford and Worcester Fire E31000018
E07000229 E3837 SD Worthing West Sussex E10000032 West Sussex E31000037
E07000238 E1838 SD Wychavon Worcestershire E10000034 Hereford and Worcester Fire E31000018
E07000128 E2344 SD Wyre Lancashire E10000017 Lancashire Fire E31000023
E07000239 E1839 SD Wyre Forest Worcestershire E10000034 Hereford and Worcester Fire E31000018
E06000014 E2701 UA York - - York and North Yorkshire Mayoral Combined Authority E47000012

Notes:

ONS codes for the Shire County and Unitary Authorities with Fire & Rescue services differ between the county and fire columns (ONS codes obtained from the ONS’ geoportal[[footnote 15] for the fire column). However, in effect these authorities have both the upper and fire tier applied to derive their total tax base (as explained in step 15).

  1. Excludes the Isles of Scilly but includes all local authorities in Table 3. ↩

  2. Council Taxbase 2024 in England - GOV.UK ↩

  3. Relevant exemptions and reductions are set out in Table 1. ↩

  4. Student exemption data is found in the ‘Supplementary_data’ tab in the council tax base data ↩

  5. Council Tax charges by band ratios: A entitled 5/9; A 6/9; B 7/9; C 8/9; D 9/9; E 11/9; F 13/9; G 15/9; H 18/9 ↩

  6. IoD 2025 (latest release): English indices of deprivation 2025 - GOV.UK Employment - Average score performed best in regression testing (changed from FFR 2.0 consultation version in response to IFS recommendations) ↩

  7. https://www.nomisweb.co.uk/datasets/pestsyoala. Proportion of the population aged 18+ performed better than total population in regression testing (changed from FFR 2.0 consultation version in response to IFS recommendations) ↩

  8. Note 295 billing authorities are included in this regression (all billing authorities bar Isles of Scilly) ↩

  9. Excluding the Isles of Scilly ↩

  10. Fair Funding Review 2.0 government response (page 30) ↩

  11. Table 9: Council Tax requirements and chargeable dwelling figures – all authorities, 2024-25 (revised) ↩

  12. K: Technical Annex on Resources Adjustment - GOV.UK ↩

  13. Proportions here are shown rounded to 1 decimal place, unrounded values are used in the actual calculation ↩

  14. The Greater London Authority (GLA) value here is an estimate of other functions that council tax finances for this body. In effect it is proposed that the GLA has a resources adjustment using only the fire tier share applied to the total tax base of the London boroughs. ↩

  15. https://geoportal.statistics.gov.uk/datasets/8e10bb1c51b745398bb4348e03183e60_0/explore ↩

Back to top