Where your money goes
| Cost type | 2025 to 2026 (£m) | 2026 to 2027 (£m) |
|---|---|---|
| Employee costs | 23.066 | 23.017 |
| Premises costs | 2.199 | 2.340 |
| Transport costs | 1.157 | 1.099 |
| Supplies and services | 3.668 | 4.286 |
| Third party payments | 2.977 | 1.730 |
| Capital financing charges | 2.820 | 3.641 |
| Gross expenditure | 35.887 | 36.112 |
| Contribution to/(from) reserves | (1.385) | (0.761) |
| Less fees and charges | (0.201) | (0.158) |
| Other grants | (4.190) | (3.214) |
| Total net expenditure | 30.111 | 31.979 |
Where the money comes from
| Funding source | 2025 to 2026 (£m) | 2026 to 2027 (£m) |
|---|---|---|
| Revenue Support Grant | (4.765) | (7.286) |
| Retained Business Rates | (6.637) | (5.246) |
| Redistributed Council Tax (surplus)/deficit | (0.067) | 0.172 |
| Council Tax requirement 2026 to 2027 | 18.642 | 19.619 |
Reasons for changes in requirements
| Item | Amount (£m) |
|---|---|
| Net expenditure 2025 to 2026 | 30.111 |
| Increase in cost of providing services | (0.400) |
| Decrease in income | 1.643 |
| Increase in contribution to/(from) reserves | 0.624 |
| Net expenditure 2026 to 2027 | 31.979 |
| Council Tax requirement 2025 to 2026 | 18.642 |
| Changes in gross expenditure | 0.224 |
| Changes in income receivable and specific grants | 1.019 |
| Increase in contribution to reserves | 0.624 |
| Changes in redistributed Council Tax surplus/deficit | 0.239 |
| Increase in retained business rates and Revenue Support Grant | (1.130) |
| Council Tax requirement 2026 to 2027 | 19.619 |
| Billing authority | 2026 to 2027 (£m) |
|---|---|
| Cumberland Council | 9.683 |
| Westmorland and Furness Council | 9.935 |
| Total | 19.618 |