Where your money goes
2025 to 2026
| Source | 2025 to 2026, £m |
|---|---|
| Employee costs | 23.066 |
| Premises costs | 2.199 |
| Transport costs | 1.157 |
| Supplies and services | 3.668 |
| Capital financing charges | 2.820 |
| Gross expenditure | 35.887 |
| Contribution to/from reserves | (1.385) |
| Less fees and charges | (0.201) |
| Other grants | (4.190) |
| Total net expenditure | 30.111 |
The 2024 to 2025 figures separate employee costs into three categories - firefighter pay and allowances, support staff pay and allowances, and other employee costs. The 2025 to 2026 figures present this as one category for employee costs.
The 2024 to 2025 figures also have two separate categories for supplies and services, and for support services. The 2025 to 2026 figures present this as one category for supplies and services.
2024 to 2025
| Source | 2024 to 2025, £m |
|---|---|
| Firefighter Pay and Allowances | 18.772 |
| Support Staff Pay and Allowances | 2.422 |
| Other Employee Costs | 0.677 |
| Premises Costs | 2.093 |
| Transport Costs | 0.817 |
| Support Services | 1.689 |
| Supplies and Services | 1.433 |
| Capital Financing Charges | 3.063 |
| Agency and contracted services | 1.169 |
| Contribution to Reserves | 0.830 |
| Gross Expenditure | 32.965 |
| Less Fees and Charges | (0.155) |
| Other Grants | (4.986) |
| Total Net Expenditure | 27.824 |
Where the money comes from
| Source | 2024 to 2025 budget, £m | 20245 to 2026 budget, £m |
|---|---|---|
| Revenue Support Grant | (4.679) | (4.765) |
| Retained Business Rates | (6.432) | (6.637) |
| Redistributed Council Tax (Surplus)/Deficit | 0.024 | (0.067) |
| Council Tax Requirement | 16.737 | 18.462 |
| Explanation of budget movement 2024 to 2025 and 2025 to 2026 | 2025 to 2026, £m |
|---|---|
| Gross expenditure, 2024 to 2025 | 32.135 |
| Increase in cost of providing services | 5.967 |
| Increase in contribution to reserves | (2.215) |
| Gross expenditure, 2025 to 2026 | 35.887 |
| Council Tax requirements 2024 to 2025 | 16.737 |
| Changes in gross expenditure | 5.967 |
| Changes in income receivable and specific grants | 0.750 |
| Increase in contribution to reserves | (2.215) |
| Changes in redistributed council tax surplus/deficit | (0.091) |
| Increase in retained business rates and RSG | (0.291) |
| Council tax requirement 2025 to 2026 | 20.857 |
| Explanation of Council Tax requirement | £m |
|---|---|
| Council Tax requirement 2024 to 2025 | 16.737 |
| Changes in gross expenditure | 5.967 |
| Changes in income receivable and specific grants | 0.750 |
| Increase in contribution to reserves | (2.215) |
| Changes in redistributed council tax surplus/deficit | (0.091) |
| Increase in retained business rates and RSG | (0.291) |
| Council tax requirement 2025 to 2026 | 20.857 |
Council Tax precept by billing authority 2025 to 2026
| Authority | £m |
|---|---|
| Cumberland Council | 9.200 |
| Westmorland and Furness | 9.442 |
| Total | 18.642 |
Total Council Tax amounts by band
| Band | Amount £ |
|---|---|
| A | 65.46 |
| B | 76.37 |
| C | 87.28 |
| D | 98.19 |
| E | 120.01 |
| F | 141.83 |
| G | 163.65 |
| H | 196.38 |