Cumberland Council’s guide to Council Tax 2026 to 2027 - including explanatory notes and financial information - The Police and Crime Commissioner for Cumbria budget

Where your money goes

Summary of net expenditure by cost type for 2025 to 2026 and 2026 to 2027
Cost type2025 to 2026 (£m)2026 to 2027 (£m)
Police pay and allowances115.302119.335
Support staff pay and allowances34.92035.870
Other employee costs2.7623.043
Premises costs5.8805.997
Transport costs3.3553.267
Commissioned services2.9802.836
Supplies and services18.89920.108
Capital financing charges1.3041.627
Direct revenue contribution to capital0.7990.525
Gross expenditure186.201192.609
Less fees and charges(6.961)(8.369)
Other grants(34.684)(29.055)
Contribution to/(from) reserves(2.771)(5.141)
Total net expenditure141.785150.043

Where the money comes from

Total income for 2025 to 2026 and 2026 to 2027
Total income2025 to 2026 (£m)2026 to 2027 (£m)
Home Office formula funding(80.049)(86.142)
Redistributed Council Tax (surplus)/deficit(0.222)0.569
Council Tax requirement61.51464.470
Explanation of gross expenditure movement from 2025 to 2026 and 2026 to 2027
ItemAmount (£m)
Gross expenditure 2025 to 2026186.201
Increase in the cost of providing services6.826
Reduction in capital expenditure(0.274)
Reduction in commissioned services(0.144)
Net change6.408
Gross expenditure 2026 to 2027192.609
Movement in Council Tax Requirement from 2025 to 2026 and 2026 to 2027
Change itemAmount (£m)
Council Tax Requirement 2025 to 202661.514
Changes in gross expenditure (see above)6.408
Reduction in income receivable and specific grants4.220
Increase in contribution from reserves(2.370)
Increase in general grant funding(6.093)
Increase in redistributed Council Tax deficit0.791
Increase in Council Tax Requirement 2026 to 20272.956
Council Tax Requirement 2026 to 202764.470
Council Tax precept on local councils for 2026 to 2027
Authority2026 to 2027 (£m)
Cumberland Council31.821
Westmorland and Furness Council32.649
Total64.470