Cost of all services
These tables show the cost of all services provided by the council and its financing.
The council receives specific grants for some services and generates additional income to help fund expenditure. The balance is met from central general government grants, reserves and Council Tax receipts.
2026/27
| Services | Gross Expenditure £m | Income £m | Net Expenditure £m |
|---|---|---|---|
| Children’s and Education Services | 383.829 | 289.533 | 94.296 |
| Adult Social Care | 231.981 | 80.402 | 151.579 |
| Public Health | 23.391 | 3.569 | 19.822 |
| Cultural, Environmental and Planning Services | 87.642 | 30.025 | 57.617 |
| Housing Benefits and Services | 70.945 | 68.768 | 2.177 |
| Highways, Roads and Transport Services | 38.165 | 8.198 | 29.967 |
| Central Services/Corporate Costs | 22.405 | 25.833 | (3.428) |
| Cost of Services | 858.358 | 506.328 | 352.030 |
| Capital Financing Costs | 28.212 | ||
| Net Revenue Budget | 380.242 |
| Financed by | Net Expenditure £m |
|---|---|
| Business Rates | 139.209 |
| Grants in Lieu of Business Rates | 0.000 |
| Business Rates: Green Plant and Machinery | 0.000 |
| Social Care Grant | 0.000 |
| Social Care Market Sustainability Grant | 0.000 |
| Children, Families and Youth Grant | 2.053 |
| New Homes Bonus Grant | 0.000 |
| Better Care Fund Allocation | 11.981 |
| GMCA Share of Business Rates Reset £23m | 0.406 |
| Employers National Insurance Compensation | 0.000 |
| Extended Producer Responsibility (pEPR) | 2.906 |
| GMCA Extended Producer Responsibility (Pepr) Return | 1.937 |
| Collection Fund (Deficit) / Surplus | 0.069 |
| Contribution from Earmarked Reserves: Airport Dividend | 0.484 |
| Contribution from / (to) Earmarked Reserves | 3.890 |
| Council Tax Requirement | 217.307 |
2025/26
| Services | Gross Expenditure £m | Income £m | Net Expenditure £m |
|---|---|---|---|
| Children’s and Education Services | 376.855 | 293.519 | 83.336 |
| Adult Social Care | 222.158 | 82.320 | 139.838 |
| Public Health | 22.768 | 3.402 | 19.366 |
| Cultural, Environmental and Planning Services | 71.269 | 12.641 | 58.628 |
| Housing Benefits and Services | 67.962 | 67.356 | 0.606 |
| Highways, Roads and Transport Services | 37.411 | 7.467 | 29.944 |
| Central Services/Corporate Costs | 21.128 | 24.496 | (3.368) |
| Cost of Services | 819.551 | 491.201 | 328.350 |
| Capital Financing Costs | 27.628 | ||
| Net Revenue Budget | 355.978 |
| Financed by | Net Expenditure £m |
|---|---|
| Business Rates | 69.248 |
| Grants in Lieu of Business Rates | 28.692 |
| Business Rates: Green Plant and Machinery | 0.124 |
| Social Care Grant | 28.668 |
| Social Care Market Sustainability Grant | 5.614 |
| Children, Families and Youth Grant | 0.883 |
| New Homes Bonus Grant | 0.865 |
| Better Care Fund Allocation | 6.619 |
| GMCA Share of Business Rates Reset £23m | 0.000 |
| Employers National Insurance Compensation | 2.149 |
| Extended Producer Responsibility (pEPR) | 2.501 |
| GMCA Extended Producer Responsibility (Pepr) Return | 2.168 |
| Collection Fund (Deficit) / Surplus | 1.804 |
| Contribution from Earmarked Reserves: Airport Dividend | 0.000 |
| Contribution from / (to) Earmarked Reserves | 0.408 |
| Council Tax Requirement | 206.235 |