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Cumberland Council’s guide to Council Tax 2026 to 2027 - including explanatory notes and financial information - Cumberland Council budget
The below table reflects the budget as agreed by Cumberland Council in March 2026.
The full budget report is available online.
Where your money goes
| Directorate or budget line | 2025 to 2026 net (£m) | 2026 to 2027 gross (£m) | 2026 to 2027 net (£m) |
|---|---|---|---|
| Chief Executive | 0.257 | 0.257 | 0.257 |
| Assistant Chief Executive | 0.972 | 1.178 | 1.016 |
| Corporate & Transformation Services | 64.018 | 74.932 | 68.861 |
| Innovation and Commercial | 20.660 | 46.132 | 21.872 |
| Place & Economy | 64.019 | 117.756 | 63.168 |
| Public Health, Customer & Community Wellbeing | 19.204 | 85.784 | 18.219 |
| Adult Social Care & Housing | 91.321 | 200.188 | 119.384 |
| Children and Family Wellbeing | 79.251 | 317.923 | 78.122 |
| Corporate budgets | |||
| Pay Inflation and Contingency | 2.069 | 12.558 | 13.826 |
| Transformation Investment | 23.439 | 16.654 | 16.654 |
| Cross Cutting Savings | (7.596) | (17.382) | (17.382) |
| Net Service Expenditure Budget | 357.614 | 855.980 | 383.997 |
| Parish Precept | 6.020 | 6.253 | 6.253 |
| Revenue Budget Including Parish Precept | 363.634 | 862.233 | 390.250 |
| Less Council Tax from Parish Precept | (6.020) | (6.253) | (6.253) |
| Non‑recurring capitalisation of revenue expenditure (EFS) | (23.439) | (11.834) | (11.834) |
| Planned contribution to earmarked balances (Kingmoor) | 0.695 | 0.955 | 0.955 |
| Planned use of earmarked balances | (1.598) | 0.000 | 0.000 |
| Planned use of general fund | 0.000 | 0.000 | 0.000 |
| Revenue Budget Requirement | 333.272 | 845.101 | 373.118 |
Where the money comes from
| Revenue budget funding | 2025 to 2026 (£m) | 2026 to 2027 (£m) |
|---|---|---|
| General grants | (56.610) | (107.757) |
| Extended Producer Responsibility (EPR) | (6.495) | (7.294) |
| Collection fund (surplus)/deficit – Council Tax | (0.767) | 1.431 |
| NNDR funding | (93.199) | (70.372) |
| Collection fund (surplus)/deficit – NNDR | 2.524 | (1.112) |
| Council Tax Requirement | 178.725 | 188.014 |
| Council Tax Base | 93,697.66 | 93,883.21 |
| Council Tax Band D for Cumberland | 1,907.46 | 2,002.64 |
| Change item | Amount (£m) |
|---|---|
| Council Tax Requirement 2025 to 2026 | 178.725 |
| Funding adjustments between service income and general grants | 24.662 |
| Reduction in non-recurring growth | (0.006) |
| Reduction in non-recurring savings | 1.887 |
| Non-recurring transformation investment not being capitalised | 4.820 |
| Recurring growth | 40.300 |
| Recurring savings | (33.675) |
| Increase in contribution to earmarked balances – Kingmoor | 0.260 |
| Reduction in use of earmarked balances to finance revenue budget | 1.598 |
| Growth in Revenue Budget Requirement | 39.846 |
| Funding adjustments between service income and grants | (24.662) |
| Increase in general grants | (26.485) |
| Increase in Extended Producer Responsibility (EPR) | (0.799) |
| Increase in collection fund surplus | (1.438) |
| Reduction in NNDR income | 22.827 |
| Increase in financing | (30.557) |
| Increase in Council Tax Requirement (growth in Revenue Budget Requirement less increase in other sources of financing) | 9.289 |
| Council Tax Requirement 2026 to 2027 | 188.014 |
2025 to 2026 has been adjusted to reflect the change in directorate structures for Cumberland during 2025 to 2026.