Westmorland and Furness budget

Where our money comes from and how it is spent in our budget.

The budget was approved by the Council during a meeting on 26 February 2026.

You can find information about this in the documents for the Budget Council meeting on 26 February 2026.

How the money is spent

Area of spend2025 to 2026 budget £m2026 to 2027 budget £m
Directorate budget, Chief Executive and Assistant Chief Executive4.3174.545
Directorate budget, Adult Services74.209100.813
Directorate budget, Children's Services61.54266.247
Directorate budget, Enabler Services30.98334.334
Directorate budget, Thriving Places49.38744.811
Directorate budget, Thriving Communities18.55717.383
Directorate budget, Locality Boards3.3283.128
Directorate budget, Resources (including Treasury Management)42.42540.326
Directorate budget, Transformation, Integration and Improvement3.000
Cross-Cutting0.00(8.348)
Pension Contributions0.00(9.900)
Service expenditure284.659293.340
Corporate budget, Precepts paid0.5590.585
Corporate budget, Pay and inflation16.93816.722
Total corporate budgets17.49717.307
Transfers to and from earmarked reserves0.420(9.523)
Net budget302.576301.124

Where the money comes from

Sources of finance2025 to 2026 budget £m2026 to 2027 budget £m
Revenue support grant(9.190)(74.067)
Use of specific grants(1.650)0
General grants(38.342)0
Retained business rates(64.013)(36.471)
(Surplus)/Deficit on Business Rates collection fund(4.276)1.460
(Surplus)/Deficit on Council Tax collection fund(0.577)2.025
Total sources of finance(118.048)(107.053)
Total Council Tax requirement184.528194.072

Explanation of budget movement

Budget areaBudget £m
Council Tax requirements 2025 to 2026184.528
Change in service expenditure8.681
Change in precepts paid0.026
Change in pay and inflation (0.216)
Transfers to financial reserves for 2025 to 2026(0.420)
Transfers from financial reserves for 2026 to 2027(9.523)
Changes in financial grants(24.885)
Decrease in retained Business Rates27.542
Decrease in Collection Fund surplus8.338
Council Tax requirement 2026 to 2027194.072

Council Tax bands

BandUnparished basic amount
A£1,343.14
B£1,567.02
C£1,790.87
D£2,014.73
E£2,462.44
F£2,970.15
G£3,357.86
H£4,029.45