Budget information
Where does your money go?
| Source | 2024/25, £m | 2025/26, £m | 
|---|---|---|
| Employee costs | 21.871 | 23.066 | 
| Premises costs | 2.093 | 2.199 | 
| Transport costs | 0.817 | 1.157 | 
| Supplies and services | 1.433 | 3.668 | 
| Third party payments | 2.858 | 2.977 | 
| Capital financing charges | 3.063 | 2.820 | 
| Gross Expenditure | 32.135 | 35.887 | 
| Contribution to/from reserves | 0.830 | (1.385) | 
| Less fees and charges | (0.155) | (0.201) | 
| Other grants | (4.986) | (4.190) | 
| Total Net Expenditure | 27.824 | 30.111 | 
Where the money comes from
| Source | 2024/25, £m | 2025/26, £m | 
|---|---|---|
| Revenue Support Grant | (4.679) | (4.765) | 
| Retained Business Rates | (6.432) | (6.637) | 
| Redistributed Council Tax (Surplus)/Deficit | 0.024 | (0.067) | 
| Council Tax Requirement | 16.737 | 18.642 | 
Reasons for change in requirements
| Item | 2024/25, £m | 2025/26, £m | 
|---|---|---|
| Gross expenditure, 2024/25 | 30.592 | 32.135 | 
| Increase in cost of providing services | 2.302 | 5.967 | 
| Increase in contribution to/(from) reserves | 0.071 | (2.215) | 
| Gross expenditure, 2025/26 | 32.965 | 35.887 | 
| Council tax requirement 2024/25 | 15.938 | 16.737 | 
| Changes in gross expenditure | 2.302 | 3.752 | 
| Changes in income receivable and specific grants | 0.009 | 0.750 | 
| Increase in contribution to reserves | 0.071 | (2.215) | 
| Changes in redistributed council tax surplus/deficit | (0.043) | (0.091) | 
| Increase in retained business rates and RSG | (1.540) | (0.291) | 
| Council tax requirement 2025/26 | 16.737 | 18.642 | 
Council Tax precept by billing authority 2025/26
| Authority | £m | 
|---|---|
| Cumberland Council | 9.200 | 
| Westmorland and Furness | 9.442 | 
| Total | 18.642 |