Cumbria County Council expenditure
How the money is spent
| Total Spending 2021/2022 £m |
Net Spending 2021/2022 £m |
How the money is spent | Total Spending 2022/2023 £m |
Income 2022/2023 £m |
Net Spending 2022/2023 £m |
|---|---|---|---|---|---|
| 642.8 | 196.9 | People | 668.7 | (460.4) | 208.3 |
| 154.4 | 129.2 | Economy and Infrastructure | 168.5 | (26.5) | 142.0 |
| 21.0 | 20.5 | Fire and Rescue Services | 21.6 | (0.6) | 21.0 |
| 9.4 | 9.4 | Local Committees | 10.9 | 0.0 | 10.9 |
| 44.5 | 39.6 | Corporate, Customer and Community | 46.7 | (5.0) | 41.7 |
| 39.7 | 37.9 | Finance | 40.4 | (1.8) | 38.6 |
| 6.2 | 5.7 | Other Items Charged Corporately | 4.5 | (0.5) | 4.0 |
| 918.0 | 439.2 | Net Service Expenditure | 961.3 | (494.8) | 466.5 |
| 13.9 | 13.9 | Other Services (1) | 29.8 | 0.0 | 29.8 |
| (34.9) | (34.9) | Less charges for building and equipment (2) | (40.8) | 0.0 | (40.8) |
| 17.7 | 17.7 | Money (taken from) / put into reserves | (13.0) | 0.0 | (13.0) |
| 914.7 | 435.9 | Net Budget | 937.3 | (494.8) | 442.5 |
How the spend is funded
2021/2022 |
How Cumbria County Council's spending is funded | 2022/2023 |
|---|---|---|
| (157.5) | Government Funding | (159.8) |
| (18.9) | Retained share of local Business Rates | (14.3) |
| (2.5) | Pooled Business Rates (3) | (2.5) |
| 0.9 | Surplus or shortfall on Council Tax collection from previous years | (0.1) |
| 257.9 | Amount raised from Council Tax | 265.8 |
| 172,162 | Divide by taxbase (number of properties in Band D, less discounts) (4) | 173,964 |
| £1,498.04 | Council Tax for a Band D property | £1,528.00 |
- Other services includes provision for inflation that will be allocated to services during the year and also includes precept payments which will be made to third parties during the year.
- Each service includes a depreciation charge for using buildings and equipment. These charges are also shown in the line 'Less charges for buildings and equipment' in the table above.
- The County Council has entered into a pooled business rates arrangements with all six Cumbrian District Councils in 2022/2023. This figure is an estimate of the benefit to the County Council of being part of the Cumbria Business Rate Pool.
- The 2022/2023 taxbase is different than 2021/2022 because of changes in the demand for Council Tax discounts and for changes in the number of properties liable for Council Tax in Cumbria.
These table reflects the budget as agreed by the County Council on 10 February 2022. The full budget report is available on the Council website: www.cumbria.gov.uk
See statement of accounts and budget on the Cumbria County Council website for budget details and documents.
How the spending has changed
| How Cumbria County Council's Spending has Changed | £m |
|---|---|
| Budget 2021/2022 | 435.9 |
| Funding Changes - changes in the amount of general funding available to finance the net expenditure budget. | (2.8) |
| Earmarked Reserves - Change due to allocation to/from from Reserves. | (31.1) |
| Inflation - Increase in net expenditure budget as a result of the cost of inflation. | 24.3 |
| Service Priorities - other demands and pressures which have increased the costs of services. | 12.9 |
| Savings - change in the value of savings that have impacted on the net expenditure budget. | 3.3 |
| Total Changes | 6.6 |
| Budget 2022/2023 | 442.5 |
How Council Tax requirement has changed
| How Council Tax Requirement has Changed | £m |
|---|---|
| Council Tax Requirement 2021/2022 | 257.9 |
| Changes in Net Budget (see above). | 6.6 |
| Changes in General Funding not reflected in the Net Budget. | (2.3) |
| Decrease in budgeted income from Retained share of local Business rates. | 4.6 |
| Change in surplus or shortfall on council tax collection from previous years. | (1.0) |
| Total Changes | 7.9 |
| Council Tax Requirement 2022/2023 | 265.8 |
County Council share of Council Tax
| Council Tax Bands | £ |
|---|---|
| Band A (up to £40,000) | 1018.66 |
| Band B (£40,001 to £52,000) | 1188.45 |
| Band C (£52,001 to £68,000) | 1358.22 |
| Band D (£68,001 to £88,000) | 1528.00 |
| Band E (£88,001 to £120,000) | 1867.55 |
| Band F (£120,001 to £160,000) | 2207.11 |
| Band G (£160,001 to £320,000) | 2546.66 |
| Band H (over £320,000) | 3056.00 |
Precepts on districts
| District | Council Tax Precept £m |
|---|---|
| Allerdale | 47.4 |
| Barrow | 30.4 |
| Carlisle | 53.7 |
| Copeland | 31.9 |
| Eden | 31.8 |
| South Lakeland | 70.6 |
| Total | 265.8 |
Explanatory note
The Government allowed those councils with Adult Social Care (ASC) responsibilities to introduce a 2% precept on Council Tax for the financial year 2016/2017. This recognised the increasing cost pressures upon councils in relation to provision of adult social care.
Cumbria County Council implemented the 2% ASC precept for 2016/2017. This has continued in the intervening period.
The Spending Review 2020 assumed and enabled councils to levy the precept in 2021/2022 at 3%, although this could be deferred in part or full until 2022/2023. Cumbria County Council implemented an ASC precept of 2% in 2021/2022 and deferred the remaining 1% to 2022/2023.
Cumbria County Council have included an ASC precept at 2%, in 2022/2023. This consists of the remaining 1% deferred from 2021/2022 and a further 1% increase that was confirmed in the Local Government Finance Settlement for 2022/2023.
There was no increase in the basic rate of Council Tax.