Local authority data: finances
Browse details on both funding and spending of local authorities in England.

This briefing note explains the system of referendums on council tax increases in local authorities. It sets out the legislative framework and the thresholds that have been set in previous years.
Council tax: local referendums (417 KB , PDF)
This briefing explains the system of local referendums on ‘excessive’ increases in council tax, that has been in place in England since the 2012/13 financial year. It explains the legal background to the system, including the procedures, timings and costs for referendums and how council tax increases are presented by local authorities.
Local authorities, fire authorities, and Police and Crime Commissioners are required to determine whether the amount of council tax they plan to raise is ‘excessive’. The Secretary of State sets thresholds of excessiveness, known as ‘referendum principles’, for different classes of authority. Since 2016-17, these thresholds have also included a ‘social care precept’, providing higher thresholds for authorities with social care responsibilities. The thresholds are finalised alongside the annual Local Government Finance Settlement each February.
Any authority proposing an excessive increase in council tax must hold a local referendum and obtain a ‘yes’ vote before implementing the increase. An authority proposing an excessive increase must also make substitute calculations, based on a non-excessive council tax level. This is implemented if the excessive increase is rejected in the referendum.
In 2025/26, local authorities with social care responsibilities (county and unitary authorities) will have a total threshold of 5% or more. Of this, 2% is available for adult social care and 3% for general spending. District councils have a threshold of 3% or £5.00 on a band D bill; and for Police and Crime Commissioners, the threshold is £14 on a band D bill. No thresholds were applied to parish and town councils or to mayoral combined authorities.
Council tax: local referendums (417 KB , PDF)
Browse details on both funding and spending of local authorities in England.
A briefing on unitary local government in England, proposals for creating new unitary authorities, Government policy, historical practice, and academic analysis
The government said it will invite all two-tier local authority areas to restructure into unitary authorities, which is likely to result in fewer, larger authorities.