Where your money goes
In this section: Your area

Council map: reserves as a share of net spending

Last updated . Figures refresh every night. How each figure is worked out.

The council map shows reserves as a share of net spending for 328 councils, against 50% in England, 16% in Scotland. Source: Ministry of Housing, Communities and Local Government; Scottish Government, 2025-26.

Key figures

  • 50%Reserves as a share of net spending, England 2025-26
  • 16%Reserves as a share of net spending, Scotland 2025-26
  • 328Councils with a figure, England and Scotland Of 350 council tax areas in Great Britain 2025-26

How does reserves as a share of net spending vary across the map?

The map loads as it scrolls into view. Every figure is also in the table below.

Reserves as a share of net spending

Each nation is shaded against its own measure, on its own scale. The nations publish different figures, so colours cannot be compared across them.

England: Earmarked and unallocated reserves as a share of net revenue spending, 2025-26

  • Up to 28%
  • 28% to 55%
  • 55% to 105%
  • 105% to 185%
  • Over 185%

All English billing authorities with returns, together: 50%

Scotland: General fund reserves as a share of net revenue spending, 2025-26

  • Up to 11%
  • 11% to 13%
  • 13% to 16%
  • 16% to 23%
  • Over 23%

All Scottish councils together: 16%

Northern Ireland: Usable reserves as a share of expenditure, 2023-24

  • Up to 32.4%
  • 32.4% to 37.7%
  • 37.7% to 52.1%
  • 52.1% to 68.7%
  • Over 68.7%

All Northern Ireland councils together: 45.1%

Wales: Wales publishes council reserves only in a PDF report, latest 2022-23. Local authority reserves, Welsh Government

  • No data

With a keyboard: tab to the map, then use the arrow keys to move between areas, Enter to pick one, and + or − to zoom.

Pinch or use the + and − buttons to zoom. On a phone the page scrolls normally until you zoom in. The map and the table show the same figures; the table works with a keyboard and a screen reader.

What is every council’s figure for reserves as a share of net spending?

Every council by reserves as a share of net spending. Every measure side by side is on the main council map. England: Earmarked and unallocated reserves as a share of net revenue spending, 2025-26. Scotland: General fund reserves as a share of net revenue spending, 2025-26. Northern Ireland: Usable reserves as a share of expenditure, 2023-24. The nations’ figures are different measures and are not directly comparable.
CouncilNationReserves
Runnymede
Details for Runnymede
England5792%
Nation
England

Tewkesbury
Details for Tewkesbury
England835%
Nation
England

Fareham
Details for Fareham
England811%
Nation
England

Test Valley
Details for Test Valley
England638%
Nation
England

Guildford
Details for Guildford
England559%
Nation
England

Chichester
Details for Chichester
England557%
Nation
England

Hart
Details for Hart
England528%
Nation
England

Basingstoke and Deane
Details for Basingstoke and Deane
England471%
Nation
England

Wychavon
Details for Wychavon
England460%
Nation
England

Cambridge
Details for Cambridge
England436%
Nation
England

Malvern Hills
Details for Malvern Hills
England409%
Nation
England

Brentwood
Details for Brentwood
England401%
Nation
England

Dartford
Details for Dartford
England370%
Nation
England

Stratford-on-Avon
Details for Stratford-on-Avon
England360%
Nation
England

Tamworth
Details for Tamworth
England324%
Nation
England

Stevenage
Details for Stevenage
England322%
Nation
England

Mole Valley
Details for Mole Valley
England322%
Nation
England

North Warwickshire
Details for North Warwickshire
England318%
Nation
England

Stafford
Details for Stafford
England313%
Nation
England

Horsham
Details for Horsham
England309%
Nation
England

Dacorum
Details for Dacorum
England305%
Nation
England

Broxbourne
Details for Broxbourne
England297%
Nation
England

Canterbury
Details for Canterbury
England290%
Nation
England

Wyre
Details for Wyre
England287%
Nation
England

Ribble Valley
Details for Ribble Valley
England286%
Nation
England

Ashford
Details for Ashford
England281%
Nation
England

Winchester
Details for Winchester
England273%
Nation
England

Maidstone
Details for Maidstone
England259%
Nation
England

Wealden
Details for Wealden
England254%
Nation
England

Three Rivers
Details for Three Rivers
England253%
Nation
England

Epsom and Ewell
Details for Epsom and Ewell
England251%
Nation
England

West Oxfordshire
Details for West Oxfordshire
England245%
Nation
England

Oxford
Details for Oxford
England243%
Nation
England

City of London
Details for City of London
England240%
Nation
England

Rossendale
Details for Rossendale
England238%
Nation
England

Braintree
Details for Braintree
England237%
Nation
England

Mid Sussex
Details for Mid Sussex
England237%
Nation
England

Watford
Details for Watford
England236%
Nation
England

Preston
Details for Preston
England235%
Nation
England

East Devon
Details for East Devon
England233%
Nation
England

South Norfolk
Details for South Norfolk
England232%
Nation
England

Mansfield
Details for Mansfield
England231%
Nation
England

Waverley
Details for Waverley
England222%
Nation
England

Tendring
Details for Tendring
England218%
Nation
England

Hertsmere
Details for Hertsmere
England217%
Nation
England

Elmbridge
Details for Elmbridge
England211%
Nation
England

Vale of White Horse
Details for Vale of White Horse
England209%
Nation
England

Rugby
Details for Rugby
England209%
Nation
England

Mid Suffolk
Details for Mid Suffolk
England208%
Nation
England

South Cambridgeshire
Details for South Cambridgeshire
England206%
Nation
England

Dover
Details for Dover
England204%
Nation
England

Rushcliffe
Details for Rushcliffe
England204%
Nation
England

Tonbridge and Malling
Details for Tonbridge and Malling
England202%
Nation
England

Bolsover
Details for Bolsover
England202%
Nation
England

East Staffordshire
Details for East Staffordshire
England196%
Nation
England

South Oxfordshire
Details for South Oxfordshire
England195%
Nation
England

Sevenoaks
Details for Sevenoaks
England193%
Nation
England

Gosport
Details for Gosport
England192%
Nation
England

West Suffolk
Details for West Suffolk
England189%
Nation
England

Boston
Details for Boston
England185%
Nation
England

Kings Lynn and West Norfolk
Details for Kings Lynn and West Norfolk
England180%
Nation
England

Wyre Forest
Details for Wyre Forest
England180%
Nation
England

Derbyshire Dales
Details for Derbyshire Dales
England176%
Nation
England

Castle Point
Details for Castle Point
England176%
Nation
England

Newark and Sherwood
Details for Newark and Sherwood
England170%
Nation
England

Cannock Chase
Details for Cannock Chase
England170%
Nation
England

Breckland
Details for Breckland
England168%
Nation
England

Rushmoor
Details for Rushmoor
England168%
Nation
England

Amber Valley
Details for Amber Valley
England164%
Nation
England

Harlow
Details for Harlow
England161%
Nation
England

Cherwell
Details for Cherwell
England159%
Nation
England

Nuneaton and Bedworth
Details for Nuneaton and Bedworth
England159%
Nation
England

Worcester
Details for Worcester
England159%
Nation
England

Lichfield
Details for Lichfield
England158%
Nation
England

Rochford
Details for Rochford
England157%
Nation
England

Portsmouth
Details for Portsmouth
England156%
Nation
England

Bassetlaw
Details for Bassetlaw
England156%
Nation
England

Uttlesford
Details for Uttlesford
England155%
Nation
England

Eastleigh
Details for Eastleigh
England155%
Nation
England

West Lindsey
Details for West Lindsey
England151%
Nation
England

Folkestone and Hythe
Details for Folkestone and Hythe
England151%
Nation
England

North East Derbyshire
Details for North East Derbyshire
England150%
Nation
England

South Kesteven
Details for South Kesteven
England148%
Nation
England

East Cambridgeshire
Details for East Cambridgeshire
England147%
Nation
England

Fylde
Details for Fylde
England147%
Nation
England

Blaby
Details for Blaby
England146%
Nation
England

Mid Devon
Details for Mid Devon
England143%
Nation
England

Spelthorne
Details for Spelthorne
England142%
Nation
England

Welwyn Hatfield
Details for Welwyn Hatfield
England141%
Nation
England

Melton
Details for Melton
England140%
Nation
England

West Devon
Details for West Devon
England139%
Nation
England

Huntingdonshire
Details for Huntingdonshire
England137%
Nation
England

North Kesteven
Details for North Kesteven
England134%
Nation
England

South Derbyshire
Details for South Derbyshire
England133%
Nation
England

Wandsworth
Details for Wandsworth
England133%
Nation
England

Erewash
Details for Erewash
England132%
Nation
England

North West Leicestershire
Details for North West Leicestershire
England131%
Nation
England

Reigate and Banstead
Details for Reigate and Banstead
England131%
Nation
England

Tandridge
Details for Tandridge
England130%
Nation
England

Ashfield
Details for Ashfield
England130%
Nation
England

Lancaster
Details for Lancaster
England128%
Nation
England

South Ribble
Details for South Ribble
England127%
Nation
England

Great Yarmouth
Details for Great Yarmouth
England126%
Nation
England

Epping Forest
Details for Epping Forest
England125%
Nation
England

Teignbridge
Details for Teignbridge
England124%
Nation
England

Surrey Heath
Details for Surrey Heath
England121%
Nation
England

Chelmsford
Details for Chelmsford
England119%
Nation
England

Norwich
Details for Norwich
England118%
Nation
England

Hammersmith and Fulham
Details for Hammersmith and Fulham
England117%
Nation
England

Burnley
Details for Burnley
England117%
Nation
England

Warwick
Details for Warwick
England114%
Nation
England

Basildon
Details for Basildon
England113%
Nation
England

East Lindsey
Details for East Lindsey
England111%
Nation
England

Broadland
Details for Broadland
England110%
Nation
England

North Hertfordshire
Details for North Hertfordshire
England109%
Nation
England

Hastings
Details for Hastings
England109%
Nation
England

East Suffolk
Details for East Suffolk
England107%
Nation
England

Nottingham
Details for Nottingham
England105%
Nation
England

Stroud
Details for Stroud
England105%
Nation
England

Chorley
Details for Chorley
England104%
Nation
England

Cotswold
Details for Cotswold
England102%
Nation
England

Westminster
Details for Westminster
England100%
Nation
England

High Peak
Details for High Peak
England99%
Nation
England

Forest of Dean
Details for Forest of Dean
England98%
Nation
England

South Staffordshire
Details for South Staffordshire
England98%
Nation
England

Hyndburn
Details for Hyndburn
England96%
Nation
England

North Yorkshire
Details for North Yorkshire
England94%
Nation
England

Swale
Details for Swale
England94%
Nation
England

Torridge
Details for Torridge
England93%
Nation
England

Crawley
Details for Crawley
England93%
Nation
England

Bromley
Details for Bromley
England93%
Nation
England

Harborough
Details for Harborough
England91%
Nation
England

Fenland
Details for Fenland
England90%
Nation
England

North Norfolk
Details for North Norfolk
England88%
Nation
England

South Hams
Details for South Hams
England88%
Nation
England

Tunbridge Wells
Details for Tunbridge Wells
England88%
Nation
England

Gravesham
Details for Gravesham
England86%
Nation
England

Lewisham
Details for Lewisham
England86%
Nation
England

Ipswich
Details for Ipswich
England85%
Nation
England

Barnsley
Details for Barnsley
England84%
Nation
England

Wokingham
Details for Wokingham
England83%
Nation
England

Gedling
Details for Gedling
England83%
Nation
England

Chesterfield
Details for Chesterfield
England81%
Nation
England

Milton Keynes
Details for Milton Keynes
England80%
Nation
England

Birmingham
Details for Birmingham
England80%
Nation
England

Pendle
Details for Pendle
England79%
Nation
England

South Holland
Details for South Holland
England79%
Nation
England

East Hampshire
Details for East Hampshire
England78%
Nation
England

Sandwell
Details for Sandwell
England76%
Nation
England

Salford
Details for Salford
England75%
Nation
England

Greenwich
Details for Greenwich
England74%
Nation
England

Adur
Details for Adur
England74%
Nation
England

Isle of Wight
Details for Isle of Wight
England74%
Nation
England

Merton
Details for Merton
England73%
Nation
England

Lincoln
Details for Lincoln
England72%
Nation
England

Leicester
Details for Leicester
England72%
Nation
England

Maldon
Details for Maldon
England72%
Nation
England

New Forest
Details for New Forest
England71%
Nation
England

Warrington
Details for Warrington
England71%
Nation
England

Exeter
Details for Exeter
England70%
Nation
England

Rochdale
Details for Rochdale
England70%
Nation
England

Hinckley and Bosworth
Details for Hinckley and Bosworth
England69%
Nation
England

Newcastle upon Tyne
Details for Newcastle upon Tyne
England69%
Nation
England

Rother
Details for Rother
England67%
Nation
England

Broxtowe
Details for Broxtowe
England66%
Nation
England

Oadby and Wigston
Details for Oadby and Wigston
England66%
Nation
England

East Hertfordshire
Details for East Hertfordshire
England65%
Nation
England

Southwark
Details for Southwark
England65%
Nation
England

Blackburn with Darwen
Details for Blackburn with Darwen
England63%
Nation
England

Luton
Details for Luton
England62%
Nation
England

Buckinghamshire
Details for Buckinghamshire
England61%
Nation
England

Staffordshire Moorlands
Details for Staffordshire Moorlands
England60%
Nation
England

Bracknell Forest
Details for Bracknell Forest
England58%
Nation
England

Barking and Dagenham
Details for Barking and Dagenham
England58%
Nation
England

Islington
Details for Islington
England57%
Nation
England

Arun
Details for Arun
England57%
Nation
England

Rutland
Details for Rutland
England57%
Nation
England

Eastbourne
Details for Eastbourne
England55%
Nation
England

Sunderland
Details for Sunderland
England53%
Nation
England

Babergh
Details for Babergh
England52%
Nation
England

Bolton
Details for Bolton
England51%
Nation
England

Thurrock
Details for Thurrock
England49%
Nation
England

Torbay
Details for Torbay
England49%
Nation
England

Bath and North East Somerset
Details for Bath and North East Somerset
England49%
Nation
England

Richmond upon Thames
Details for Richmond upon Thames
England48%
Nation
England

Camden
Details for Camden
England48%
Nation
England

North Devon
Details for North Devon
England48%
Nation
England

Charnwood
Details for Charnwood
England47%
Nation
England

South Gloucestershire
Details for South Gloucestershire
England47%
Nation
England

Walsall
Details for Walsall
England47%
Nation
England

Hounslow
Details for Hounslow
England46%
Nation
England

Coventry
Details for Coventry
England46%
Nation
England

Newham
Details for Newham
England46%
Nation
England

Ealing
Details for Ealing
England45%
Nation
England

Newcastle-under-Lyme
Details for Newcastle-under-Lyme
England45%
Nation
England

Bristol
Details for Bristol
England44%
Nation
England

Sheffield
Details for Sheffield
England43%
Nation
England

Durham
Details for Durham
England42%
Nation
England

Derby
Details for Derby
England41%
Nation
England

Lewes
Details for Lewes
England41%
Nation
England

Worthing
Details for Worthing
England40%
Nation
England

North Somerset
Details for North Somerset
England40%
Nation
England

Northumberland
Details for Northumberland
England40%
Nation
England

Manchester
Details for Manchester
England39%
Nation
England

Brent
Details for Brent
England39%
Nation
England

Dorset
Details for Dorset
England39%
Nation
England

Colchester
Details for Colchester
England38%
Nation
England

Southampton
Details for Southampton
England38%
Nation
England

Solihull
Details for Solihull
England38%
Nation
England

Somerset
Details for Somerset
England38%
Nation
England

Darlington
Details for Darlington
England36%
Nation
England

York
Details for York
England36%
Nation
England

Hillingdon
Details for Hillingdon
England36%
Nation
England

Kingston upon Thames
Details for Kingston upon Thames
England35%
Nation
England

Tameside
Details for Tameside
England35%
Nation
England

Bradford
Details for Bradford
England35%
Nation
England

Gateshead
Details for Gateshead
England35%
Nation
England

St Albans
Details for St Albans
England35%
Nation
England

Kensington and Chelsea
Details for Kensington and Chelsea
England34%
Nation
England

Hackney
Details for Hackney
England34%
Nation
England

Cheltenham
Details for Cheltenham
England34%
Nation
England

Herefordshire
Details for Herefordshire
England34%
Nation
England

Cumberland
Details for Cumberland
England33%
Nation
England

Doncaster
Details for Doncaster
England33%
Nation
England

Trafford
Details for Trafford
England33%
Nation
England

Havering
Details for Havering
England33%
Nation
England

Lambeth
Details for Lambeth
England33%
Nation
England

Wolverhampton
Details for Wolverhampton
England32%
Nation
England

Telford and Wrekin
Details for Telford and Wrekin
England32%
Nation
England

St Helens
Details for St Helens
England32%
Nation
England

Windsor and Maidenhead
Details for Windsor and Maidenhead
England32%
Nation
England

Isles of Scilly
Details for Isles of Scilly
England32%
Nation
England

Enfield
Details for Enfield
England31%
Nation
England

Croydon
Details for Croydon
England29%
Nation
England

North Northamptonshire
Details for North Northamptonshire
England29%
Nation
England

Harrow
Details for Harrow
England29%
Nation
England

Tower Hamlets
Details for Tower Hamlets
England28%
Nation
England

Swindon
Details for Swindon
England28%
Nation
England

Bexley
Details for Bexley
England28%
Nation
England

North East Lincolnshire
Details for North East Lincolnshire
England27%
Nation
England

Plymouth
Details for Plymouth
England27%
Nation
England

Hartlepool
Details for Hartlepool
England26%
Nation
England

North Lincolnshire
Details for North Lincolnshire
England26%
Nation
England

Wiltshire
Details for Wiltshire
England26%
Nation
England

Oldham
Details for Oldham
England25%
Nation
England

Knowsley
Details for Knowsley
England25%
Nation
England

Wigan
Details for Wigan
England23%
Nation
England

Waltham Forest
Details for Waltham Forest
England23%
Nation
England

West Northamptonshire
Details for West Northamptonshire
England23%
Nation
England

Southend-on-Sea
Details for Southend-on-Sea
England23%
Nation
England

Stockport
Details for Stockport
England22%
Nation
England

Cornwall
Details for Cornwall
England22%
Nation
England

Bournemouth, Christchurch and Poole
Details for Bournemouth, Christchurch and Poole
England22%
Nation
England

Cheshire West and Chester
Details for Cheshire West and Chester
England22%
Nation
England

Sutton
Details for Sutton
England21%
Nation
England

Bury
Details for Bury
England21%
Nation
England

Rotherham
Details for Rotherham
England21%
Nation
England

Middlesbrough
Details for Middlesbrough
England21%
Nation
England

Westmorland and Furness
Details for Westmorland and Furness
England20%
Nation
England

East Riding of Yorkshire
Details for East Riding of Yorkshire
England20%
Nation
England

Reading
Details for Reading
England20%
Nation
England

Barnet
Details for Barnet
England20%
Nation
England

Stoke-on-Trent
Details for Stoke-on-Trent
England20%
Nation
England

West Lancashire
Details for West Lancashire
England19%
Nation
England

Wakefield
Details for Wakefield
England19%
Nation
England

Havant
Details for Havant
England18%
Nation
England

Halton
Details for Halton
England18%
Nation
England

Central Bedfordshire
Details for Central Bedfordshire
England17%
Nation
England

Thanet
Details for Thanet
England17%
Nation
England

Peterborough
Details for Peterborough
England17%
Nation
England

Haringey
Details for Haringey
England17%
Nation
England

North Tyneside
Details for North Tyneside
England16%
Nation
England

Dudley
Details for Dudley
England16%
Nation
England

Kirklees
Details for Kirklees
England16%
Nation
England

Slough
Details for Slough
England16%
Nation
England

Bedford
Details for Bedford
England16%
Nation
England

Calderdale
Details for Calderdale
England16%
Nation
England

Blackpool
Details for Blackpool
England15%
Nation
England

Stockton-on-Tees
Details for Stockton-on-Tees
England15%
Nation
England

Redbridge
Details for Redbridge
England15%
Nation
England

Woking
Details for Woking
England14%
Nation
England

Leeds
Details for Leeds
England14%
Nation
England

Liverpool
Details for Liverpool
England13%
Nation
England

Medway
Details for Medway
England13%
Nation
England

Wirral
Details for Wirral
England13%
Nation
England

Redcar and Cleveland
Details for Redcar and Cleveland
England11%
Nation
England

Kingston upon Hull
Details for Kingston upon Hull
England10%
Nation
England

West Berkshire
Details for West Berkshire
England10%
Nation
England

Shropshire
Details for Shropshire
England9%
Nation
England

Brighton and Hove
Details for Brighton and Hove
England7%
Nation
England

Gloucester
Details for Gloucester
England6%
Nation
England

Cheshire East
Details for Cheshire East
England6%
Nation
England

South Tyneside
Details for South Tyneside
England5%
Nation
England

Sefton
Details for Sefton
England1%
Nation
England

Bromsgrove
Details for Bromsgrove
England0%
Nation
England

Redditch
Details for Redditch
England0%
Nation
England

Shetland Islands
Details for Shetland Islands
Scotland93%
Nation
Scotland

Argyll & Bute
Details for Argyll Bute
Scotland38%
Nation
Scotland

North Lanarkshire
Details for North Lanarkshire
Scotland30%
Nation
Scotland

Renfrewshire
Details for Renfrewshire
Scotland28%
Nation
Scotland

Na h-Eileanan Siar
Details for Na h-Eileanan Siar
Scotland24%
Nation
Scotland

City of Edinburgh
Details for City of Edinburgh
Scotland24%
Nation
Scotland

North Ayrshire
Details for North Ayrshire
Scotland23%
Nation
Scotland

Falkirk
Details for Falkirk
Scotland22%
Nation
Scotland

East Ayrshire
Details for East Ayrshire
Scotland20%
Nation
Scotland

Aberdeen City
Details for Aberdeen City
Scotland17%
Nation
Scotland

Highland
Details for Highland
Scotland17%
Nation
Scotland

Perth & Kinross
Details for Perth Kinross
Scotland16%
Nation
Scotland

Dundee City
Details for Dundee City
Scotland16%
Nation
Scotland

East Renfrewshire
Details for East Renfrewshire
Scotland16%
Nation
Scotland

Inverclyde
Details for Inverclyde
Scotland15%
Nation
Scotland

Dumfries & Galloway
Details for Dumfries Galloway
Scotland14%
Nation
Scotland

South Lanarkshire
Details for South Lanarkshire
Scotland14%
Nation
Scotland

Angus
Details for Angus
Scotland14%
Nation
Scotland

Clackmannanshire
Details for Clackmannanshire
Scotland14%
Nation
Scotland

Stirling
Details for Stirling
Scotland13%
Nation
Scotland

Orkney Islands
Details for Orkney Islands
Scotland13%
Nation
Scotland

Scottish Borders
Details for Scottish Borders
Scotland13%
Nation
Scotland

East Lothian
Details for East Lothian
Scotland12%
Nation
Scotland

Moray
Details for Moray
Scotland11%
Nation
Scotland

Fife
Details for Fife
Scotland11%
Nation
Scotland

Midlothian
Details for Midlothian
Scotland11%
Nation
Scotland

Aberdeenshire
Details for Aberdeenshire
Scotland8%
Nation
Scotland

South Ayrshire
Details for South Ayrshire
Scotland7%
Nation
Scotland

Glasgow City
Details for Glasgow City
Scotland7%
Nation
Scotland

West Lothian
Details for West Lothian
Scotland6%
Nation
Scotland

West Dunbartonshire
Details for West Dunbartonshire
Scotland5%
Nation
Scotland

East Dunbartonshire
Details for East Dunbartonshire
Scotland2%
Nation
Scotland

Mid Ulster
Details for Mid Ulster
Northern Ireland72.1%
Nation
Northern Ireland

Lisburn and Castlereagh
Details for Lisburn and Castlereagh
Northern Ireland70.0%
Nation
Northern Ireland

Fermanagh and Omagh
Details for Fermanagh and Omagh
Northern Ireland68.7%
Nation
Northern Ireland

Derry City and Strabane
Details for Derry City and Strabane
Northern Ireland59.4%
Nation
Northern Ireland

Armagh City, Banbridge and Craigavon
Details for Armagh City, Banbridge and Craigavon
Northern Ireland52.1%
Nation
Northern Ireland

Newry, Mourne and Down
Details for Newry, Mourne and Down
Northern Ireland44.3%
Nation
Northern Ireland

Mid and East Antrim
Details for Mid and East Antrim
Northern Ireland37.7%
Nation
Northern Ireland

Causeway Coast and Glens
Details for Causeway Coast and Glens
Northern Ireland36.3%
Nation
Northern Ireland

Ards and North Down
Details for Ards and North Down
Northern Ireland32.4%
Nation
Northern Ireland

Belfast
Details for Belfast
Northern Ireland31.5%
Nation
Northern Ireland

Antrim and Newtownabbey
Details for Antrim and Newtownabbey
Northern Ireland28.2%
Nation
Northern Ireland

Blaenau Gwent
Details for Blaenau Gwent
WalesNot published
Nation
Wales

Bridgend
Details for Bridgend
WalesNot published
Nation
Wales

Caerphilly
Details for Caerphilly
WalesNot published
Nation
Wales

Cardiff
Details for Cardiff
WalesNot published
Nation
Wales

Carmarthenshire
Details for Carmarthenshire
WalesNot published
Nation
Wales

Ceredigion
Details for Ceredigion
WalesNot published
Nation
Wales

Conwy
Details for Conwy
WalesNot published
Nation
Wales

Denbighshire
Details for Denbighshire
WalesNot published
Nation
Wales

Flintshire
Details for Flintshire
WalesNot published
Nation
Wales

Gwynedd
Details for Gwynedd
WalesNot published
Nation
Wales

Isle of Anglesey
Details for Isle of Anglesey
WalesNot published
Nation
Wales

Merthyr Tydfil
Details for Merthyr Tydfil
WalesNot published
Nation
Wales

Monmouthshire
Details for Monmouthshire
WalesNot published
Nation
Wales

Neath Port Talbot
Details for Neath Port Talbot
WalesNot published
Nation
Wales

Newport
Details for Newport
WalesNot published
Nation
Wales

Pembrokeshire
Details for Pembrokeshire
WalesNot published
Nation
Wales

Powys
Details for Powys
WalesNot published
Nation
Wales

Rhondda Cynon Taf
Details for Rhondda Cynon Taf
WalesNot published
Nation
Wales

Swansea
Details for Swansea
WalesNot published
Nation
Wales

Torfaen
Details for Torfaen
WalesNot published
Nation
Wales

Vale of Glamorgan
Details for Vale of Glamorgan
WalesNot published
Nation
Wales

Wrexham
Details for Wrexham
WalesNot published
Nation
Wales

“(county)” marks a figure that belongs to the county council, shown on each of its districts. “Not published” means the nation publishes no figure for this by council; a dash means none was published for that council.

What does this measure show?

Revenue reserves at the end of the year as a share of net revenue spending. In England this is earmarked plus unallocated reserves, excluding schools and public health; in Scotland, the general fund. Some reserves are set aside for specific purposes and cannot be spent on anything else, so a higher figure is not the same as spare money. Wales publishes council reserves only in a PDF report (latest 2022-23). Northern Ireland’s figure is usable reserves against total expenditure, from the Local Government Auditor.

Reserves as a share of net spending: each nation’s own measure. They are different measures, so the figures are not compared with each other.
NationWhat is measuredThe nation’s figurePeriod
England
Details for England
Earmarked and unallocated reserves as a share of net revenue spending50%2025-26
What is measured
Earmarked and unallocated reserves as a share of net revenue spending
Period
2025-26
Scotland
Details for Scotland
General fund reserves as a share of net revenue spending16%2025-26
What is measured
General fund reserves as a share of net revenue spending
Period
2025-26
Northern Ireland
Details for Northern Ireland
Usable reserves as a share of expenditure45.1%2023-24
What is measured
Usable reserves as a share of expenditure
Period
2023-24
Wales
Details for Wales
Not published by council
What is measured
Not published by council

Source: Ministry of Housing, Communities and Local Government; Scottish Government, 2025-26. The comparison figure for each nation, each on its own measure: England 50% (All English billing authorities with returns, together, worked out here); Scotland 16% (All Scottish councils together, worked out here).

Colours group councils into five bands of equal size for number measures, so each band holds about a fifth of councils; ratings use one colour per rating. Where the nations measure something differently, each nation’s councils are banded among themselves, on the same colours, and the legend gives each nation’s own bands. There is no combined score. How every measure is worked out, and what it cannot tell you, is on the methodology page.

Which boundaries does the map use?

Council boundaries from the Office for National Statistics, May 2026 edition, generalised to 500 metres, matching the 2026-27 council tax year. Councils merged since 2019 are shown as the council that exists now, and each such council’s page names the councils it replaced. Reorganisation already enacted for April 2027 in Surrey is noted on the pages of the councils it affects.

350 council tax areas in England, Scotland and Wales, and Northern Ireland’s 11 councils, are drawn. Households in Northern Ireland pay domestic rates, not council tax, so its councils are shown by their own measures where they publish them.

Source: Office for National Statistics licensed under the Open Government Licence v.3.0. Contains OS data © Crown copyright and database right 2026.

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