Provisional Local Government Finance Settlements for 2026/27 to 2028/29

The Local Government Finance Settlement is the annual determination of funding to local government from central government. This briefing covers the consultation for the provisional settlement for 2026/27, and the provisional settlements for 2027/28 and 2028/29. This was announced on 17 December 2025.

We expect the final 2026/27 settlement to be laid before the House of Commons, for its approval, in late January or early February.

The LGA has issued a media statement responding to today’s provisional settlement.

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The Ministry of Housing, Communities and Local Government (MHCLG) has published the provisional local government finance settlement for 2026/27 to 2028/29.

We have provided a glossary of Local Government Finance terms which provides a brief explanation of some of the language used in this briefing. This can be found at Annex B.

The closing date for responses to the consultation document is 14 January 2026. We expect the final settlement to be published in late January or early February 2026.

Our, in person, Local Government Finance conference on 8 January 2026 will offer perspectives on the multi-year local government finance settlement, the Fair Funding Review 2.0 and what they mean for local authorities, as well as look to the longer-term outlook for local government. It will cover issues raised in the 2025 Autumn Budget, and key current topics that local government finance professionals are addressing in their local authorities, departments, and organisations.

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The Government’s figures indicate that total Core Spending Power (CSP) will rise by 5.7 per cent in 2026/27. It will rise by 4.3 per cent in 2027/28 and 4.4 per cent in 2028/29.

Core Spending Power in 2026/27 consists of:

• Income from council tax including assumptions that the tax base grows in line with the average annual growth in tax base between 2021/22 and 2025/26, and that councils increase council tax by the maximum possible allowable under council tax referendum principles. For the 6 unitary authorities which will not have referendum limits for 2027/28 and 2028/29, the Government assumes they make use of these flexibilities.
• Fair Funding Assessment (FFA), previously known as the Settlement Funding Assessment (SFA). FFA is the sum of Revenue Support Grant (RSG) and Baseline Funding Level (BFL), including all rolled in grants (see below)
• In 2026/27 the Local Authority Better Care Grant (LABCG) is separate from RSG, however it is notionally included in RSG from 2027/28 onwards. DHSC and MHCLG have committed to shortly set out further detail on their approach to LABCG reform.
• The Recovery Grant continues over the multi-year period using the same distribution and quantum as in 2025/26.
• Funding for the recovery grant guarantee, and the 100%, 95%, and fire and rescue real terms income protection floors.
• All the newly consolidated Homelessness, Rough Sleeping and Domestic Abuse Grant.
• Most of the newly consolidated Children, Families and Youth Grant which is made up of:
  • Children's Social Care Prevention Grant
  • Supporting Families (previously part of the Children and Families Grant)
  • New funding for children’s social care reform

CSP does not include the newly consolidated grants Crisis and Resilience Fund and Public Health Grant or the ‘Holiday Activities and Food Programme’ and the ‘Post-16 Pupil Premium Plus Programme’ funding streams present in the new Children, Families and Youth Grant.

The Government has announced the following referendum principles for 2026/27 and states that ‘core’ referendum principles will be maintained over the multi-year settlement.

• A core referendum principle of up to 3 per cent will apply to the majority of shire county councils, shire unitary authorities, metropolitan districts and London boroughs.
• Shire districts will have a referendum principle of up to 3 per cent or £5, whichever is higher.
• Social care authorities will be able to set a 2 per cent adult social care precept without a referendum (in addition to the existing basic referendum threshold referred to above).
• Fire and rescue authorities will have a principle of £5.
• £15 for police authorities and police and crime commissioners (PCCs) including the PCC component of the Greater Manchester, South Yorkshire, West Yorkshire and York and North Yorkshire Combined Authorities’ precepts.
• The non-police element of the Greater London Authority (GLA) will have a referendum principle of £5.13.
• There will be no referendum principles for mayoral combined authorities (MCAs) except where the Mayor exercises police and crime commissioner functions. In these cases the PCC principle will apply.
• There are no referendum principles for parish and town councils.

It is proposed six social care authorities will not have any referendum principles in 2027/28 and 2028/29 if their Band D council tax levels are lower than average, and they have 95% of their income protected. These authorities are:

• City of London
• Hammersmith and Fulham
• Kensington and Chelsea
• Wandsworth
• Westminster
• Windsor and Maidenhead

The GLA, fire and police precepts in these areas will continue to be subject to referendum principles.

The Government announced it will consider local requests for council tax flexibility where a local authority is facing significant financial difficulty and views council tax increases as critical to managing financial risk. In considering these requests the Government will consider a local authority’s specific circumstances and will take account of an authority’s Band D council tax level in relation to the average council tax levels. The Government will “not agree to requests for additional flexibilities from authorities where council taxpayers are already paying more than average.

The Government will consider requests on a case by case basis from Police and Crime Commissioners for limited flexibility on the police precept.

The Government published its response to the Fair Funding Review 2.0 consultation in November alongside the Local government finance policy statement 2026/27 to 2028/29. The provisional local government settlement sets out the how the Government proposes to implement the proposals in the consultation response and the outcomes for individual local authorities.

Councils will move towards their new fair funding shares across the multi-year settlement in one-third increments.

The method to calculate each local authority’s 2025/26 current funding level remains unchanged from the policy statement.

The following funding floors will be implemented for all eligible local authorities throughout this transition phase:

• 100% income protection - For all local authorities where the difference between their pre-reform and post-reform income is 15% or less of their pre-reform income, the Government will ensure 100% of their 2025/26 income is protected;
• Real-terms protection - For standalone Fire and Rescue Authorities, the Government will provide a funding floor which protects their 2025/26 income in real-terms;
• 95% income protection - For upper tier authorities where the difference between their pre-reform and post-reform income is more than 15% of their pre-reform income, and which have council tax levels below the average, the Government will protect 95% of their 2025/26 income. For all lower tier authorities where the difference between their pre-reform and post-reform income is more than 15% of their pre-reform income, the Government will protect 95% of their 2025/26 income.
• Recovery grant guarantee - For upper-tier authorities in receipt of Recovery Grant see an increase of at least 5% in 2026/27, 6% in 2027/28 and 7% 2028/29, compared to their 2025/26 income. This will be subject to a cap of £35 million per authority – where an authority hits the cap, they will not receive these increases and instead the funding will be allocated in equal portions of £11.7 million in each year of the multi-year Settlement.

Alongside the floors, the Government will introduce bespoke transitional arrangements for a small number of local authorities as follows:

• The GLA will retain a portion of its retained business rates growth beyond the reset, to reflect the services it provides which are outside of the scope of the fair funding assessment. This is set out in a separate note.
• The City of London will have 95% of its income protected in 2026/27, but bespoke arrangements will be developed from 2027/28 onwards including through the business rates retention system.
• The Government will engage with the West of England Combined Authority about bespoke transitional arrangements as it has benefitted from business rates retention, but its services sit outside the FFA.
• The Isles of Scilly sat outside the Fair Funding Review and it was confirmed in the FFR consultation outcome that it will retain its bespoke arrangement.

MHCLG indicates that as a result of income protection floors, some councils will still be above their 2028/29 funding shares by the end of the multi-year settlement. The department will engage with councils following the next spending review to determine arrangements beyond 2028/29.

The Government is proposing to change the distribution of Revenue Support Grant (RSG) in line with the outcomes of the FFR2.

Allocations of RSG will reflect the net amount required to move every local authority towards its 2028/29 fair funding share in yearly increments of a third after factoring in the immediate reset of the business rates retention system in 2026/27 and the continuation of the Local Authority Better Care Grant.

Only by 2028/29 will the provisional RSG allocations fully reflect the distribution of the new Fair Funding Assessment through the gradual phasing out of 2025/26 legacy funding allocations.

The Government is proposing to consolidate a number of grants into RSG:

• Temporary Accommodation element of the former Homelessness Prevention Grant
• Virtual School Heads for children with a social worker and children in kinship care
• Biodiversity Net Gain Planning Requirement
• Deprivation of Liberty Safeguards Funding
• Local Government Finance Data Review
• Enforcement of Location and Volume Price Promotions Restrictions
• Enforcement of Calorie Labelling Regulations
• Awaab's Law new burdens
• Social Housing new burdens grant
• Social Care Grant
• Market Sustainability and Improvement Fund
• Employer National Insurance Contributions
• New Homes Bonus
• 2025/26 Funding floor
• Historic business rates grant compensation for under-indexation of tax rates; Green Plant and Machinery exemptions; and Small Business Rates Relief lost supplementary income
• Funds which were previously part of the Children and Families Grant: Supported Accommodation Reforms, Staying Put, Leaving Care Allowance uplift, Personal Advisors Extended Duty, and Virtual School Heads Extension for previously looked after children.

War Pensions Disregard and Social Care in Prisons grants will maintain their existing distributions but sit within RSG. Therefore, there will be no phasing as the pressures these grants reflect are unique to certain areas. All other grants consolidated into RSG will be distributed using the new fair funding shares.

Within RSG, £900 million additional grant funding will be allocated to Adult Social Care (ASC) across the multi-year settlement. This will be allocated using the ASC relative needs formula as £150 million in 2026/27, £250 million in 2027/28, and £500 million in 2028/29.

£180 million of new funding will also be allocated for neighbourhood services, using 2028/29 fair funding shares. This will be allocated as £90 million in 2026/27 and £90 million in 2027/28.

The business rates retention system will be reset in 2026/27.

The Government proposes to calculate the total amount of business rates to be retained by local government, and estimate how much each local authority will collect from April 2026, based on the methodology confirmed in the response to the Government’s technical consultation on resetting the business rates retention system. There will also be an England-wide downward adjustment for the impact that business rates reliefs have in reducing local authority income.

There will be no transition to the new BFL’s and all local authorities’ BFLs will move
directly to the 2028/29 fair funding shares in 2026/27.

All currently retained business rates will remain with local government across the reset. Business rates will be distributed according to new relative need shares except in bespoke circumstances. A full method has been published alongside the settlement consultation to set out how the BFL amount has been estimated for local government. A full method for calculating individual local authority business rates baselines (BRBs) has also been released.

Together new BFLs and BRBs will set new top-up and tariff figures for all local authorities from 2026/27.

As is currently the case, new income from business rates growth in 2026/27 and over the multi-year settlement will remain outside Core Spending Power and will be additional to transitional protections.

As in the Autumn Budget 2025, region wide enhanced business rates retention arrangements in Cornwall, Liverpool City Region and West of England will continue for a further three years, to 2028/29. Region wide enhanced retention arrangements in Greater Manchester, West Midlands and London will also continue for this period.

Over the next three years the Government will maintain the Recovery Grant, worth £600 million, using its 2025/26 distributions for all authorities. This grant is in CSP.

The Market Sustainability and Improvement Fund; Social Care Grant; and Deprivation of Liberty Safeguards funding will be consolidated into the Revenue Support Grant and distributed using the new fair funding shares.

In 2026/27, local authorities will receive £2.6 billion through the Local Authority Better Care Grant (LABCG). Allocations have been carried over from 2025/26. This will be distributed with a separate s.31 grant within CSP, this will be part of the ‘notional allocation’ for ASC.

The Department of Health and Social Care (DHSC) will shortly set out further detail on its approach to reform of the LABCG. Provisional LABCG allocations are not set out beyond 2027/28, as this will change once announcements are made. The total funding available for ASC will not be impacted by any future decisions on the amount of funding that each authority will be required to pool through the LABCG.

The Government will shortly publish its adult social care priority outcomes and expectations for local authorities. This will include ‘notional allocations’ for each local authority across the multi-year settlement which they state are intended as a reference point to support budget setting.

Funding from the Social Care Grant for Children’s Social Care (CSC) has been rolled into RSG and using the new fair funding shares.

Several smaller grants, which were previously part of the Children and Families Grant in 2025/26, are also being rolled into RSG (see above) and redistributed using the new fair funding shares.

A new consolidated Children, Families and Youth Grant has also been created (see below).

2025/26 was the final year for the New Homes Bonus, with this funding is now rolled into RSG.

Government has published the details of four consolidated grants as part of the provisional settlement.

Children, Families and Youth Grant

The new consolidated Children, Families and Youth Grant is a combination of both existing and newly announced funding as part of the funding simplification process. This grant will distribute £3.1 billion to local authorities over the multi-year Settlement. The five funding streams have been rolled in are as follows:

• Children's Social Care Prevention Grant
• Supporting Families (previously part of the Children and Families Grant in 2025/26)
• Holiday Activities and Food Programme
• Post-16 Pupil Premium Plus Programme
• New funding for children’s social care reform (from the Transformation Fund announced in the Spending Review and then increased in the Policy Statement).

All these grants, except the Holiday Activities and Food Programme and the Post-16 Pupil Premium Plus Programme, will be included in CSP.

Homelessness, Rough Sleeping and Domestic Abuse Grant

This consolidated grant will distribute £2.4 billion to local authorities in total over the spending review period. It includes the following grants:

• The prevention and relief and staffing element of the Homelessness Prevention Grant
• Rough sleeping accommodation programme
• Rough sleeping prevention and recovery grant
• Domestic abuse safe accommodation support

The domestic abuse component of the grant will be ringfenced for domestic abuse only. Allocations are based on the existing formulae.

All the funding from this consolidated grant is included in CSP.

Crisis and Resilience Fund

The Government has announced that this consolidated grant will be worth £2.5 billion over the multi-year Settlement and will include:

• Households Support Fund
• Discretionary Housing Payment funding 

This will sit outside CSP.

Public Health Grant

Public Health Grant is to be combined with related grants. Over the three-year period from 2026/27 to 2028/29, £13.45 billion will be provided through the new consolidated Public Health Grant, using, as far as possible, the same distribution approach as in previous years. These grant includes:

• Public Health Grant
• Drug and Alcohol Treatment and Recovery Improvement Grant, including the Rough Sleeping Drug and Alcohol Treatment Grant
• Individual Placement and Support Grant
• Local Stop Smoking Services and Support Grant and Swap to Stop scheme

The new consolidated Public Health Grant will continue to be funded by, and administered by, Department of Health and Social Care (DHSC) and will be ringfenced. There will be service specific ringfences for smoking cessation and drug and alcohol treatment funding. Public Health Grant will not form part of Core Spending Power.

The ten Greater Manchester local authorities will continue to receive a nominal Public Health Grant allocation through their Business Rates Retention (BRR) arrangement. Each of the ten Greater Manchester local authorities will also receive a single ringfenced Section 31 Grant for the supplementary drug and alcohol and stop smoking services funding that is being consolidated into the Public Health Grant, which will be administered by DHSC.

DHSC will publish a Public Health Grant circular in early 2026. This will confirm allocations for 2026/27, the conditions that will apply to the grant and guidance intended to assist local authorities.

The Government will provide £5 million in funding for authorities impacted by increased Internal Drainage Board (IDB) levies in 2026/27. The allocations for this funding will be published next year, once data on levies has been received. These payments are not part of CSP.

The Government has commissioned research into IDB funding and costs. This will examine whether changes are needed for their funding model. This research will conclude in summer 2026 and will inform decisions about funding beyond 2026/27.

The consultation document seeks views on whether this grant should continue in 2026/27, with an alternative solution being implemented from 2027/28.

The Government intends to hold back £50 million per year of the multi-year settlement in contingency at the provisional settlement.

This contingency may be allocated at the final settlement or held back for future years. The Government will confirm its approach to the contingency at the final settlement.

2026/27 will be the second year of the Extended Producer Responsibility for Packaging (pEPR) scheme worth £1.2 billion in 2026/27. These payments are excluded from Core Spending Power.

The Government has confirmed that the schools white paper to be published early in the new year will include plans for reform of special educational needs provision.

It was previously announced that the statutory override for Special Educational Needs and Disabilities (SEND) DSG deficits will end after 2027/28. In today’s Education Written Ministerial Statement and in the settlement it was announced that further details on plans to support local authorities with historic and accruing Dedicated Schools Grants deficits and conditions for accessing such support will be provided later in the Local Government Finance Settlement process.

Following a Written Ministerial Statement, the Department for Education (DfE) has published the Dedicated Schools Grant allocations for 2026/27. The statement includes confirmation that high needs funding for 2026/27 will be maintained at the same level as it was for 2025/26.

On 11 December DfE announced that £3 billion of capital funding will be used to create additional specialist SEND places in mainstream schools. This funding will be repurposed from funding previously intended for mainstream free school projects.

For areas undergoing local government reorganisation, the provisional settlement sets out multi-year allocations based on existing councils. These allocations are to set the ‘funding envelope’ for the new local authorities created through reorganisation.

Where new unitary authorities mean existing authorities are split the Government states it is for local authorities to agree how to divide funding. The Government will provide guidance for local authorities on how to arrive at local agreements and a timeline for when these agreements should be reached. If areas are unable to reach agreement the MHCLG Secretary of State will make a determination on the share of the settlement allocations to new authorities.

The consultation seeks views on a proposal to fund Mayoral Strategic Authorities through the settlement, and the Integrated Settlement where applicable.

The settlement includes allocations for the Homelessness, Rough Sleeping element of the Homelessness, Rough Sleeping and Domestic Abuse Grant and Mayoral Capacity Funding, and confirms allocations for Mayoral Strategic Authorities that deliver fire and rescue functions.

The settlement also confirms that the Greater Manchester Combined Authority (GMCA) and West Midlands Combined Authority (WMCA) will retain a portion of their business rates growth across the reset. This was set out in in their trailblazer agreements. This is worth £23 million for the GMCA and £15 million for WMCA, and forms part of their fair funding allocations within CSP.

As set out in the section in council tax, Fire and Rescue Authorities will be able to raise their precept by £5 in 2026/27. In addition, the settlement confirms that Fire and Rescue Authorities will receive a real terms funding floor at 2025/26 levels across the multi-year settlement. 

In the November policy statement it was announced that the fire and rescue relative needs formula will be updated using the most recent data available. However, it also noted that the formula itself was created over a decade ago and a further review of fire funding will take place ahead of the next spending review, working with the fire sector.

The Provisional Police Grant Report 2026/27 has not yet been published by the Home Office. As outlined in the section on council tax above, under the referendum principle, police and crime commissioners will be permitted to raise council tax by a maximum of £15 for 2026/27.

To help inform the LGA’s response to the consultation settlement we will continue to analyse the settlement to develop a deeper understanding of the effect on councils. To further inform the LGA’s response please send your responses to, and any comments on, the settlement to [email protected].

Source: Core Spending Power table: provisional local government finance settlement 2026 to 2029

Notes

^{1. The figures presented in Core Spending Power do not reflect the changes to the Fair Funding Allocation made for authorities with increased Business Rate Retention arrangements. For information about authorities with increased Business Rates Retention Arrangements see the Explanatory Note. For Fair Funding Allocation figures after adjustments for increased Business Rate Retention authorities please see the Key Information for Local Authorities table.}

^{2. From 2026-27, Revenue Support Grant includes: funding streams which are all being added to Core Spending Power for the first time, as set out in footnote 12 below; Legacy Grant Funding in 2025-26, as outlined in footnote 5 below; Historic business rates grant compensation for under-indexation of tax rates; Green Plant and Machinery exemptions; and Small Business Rates Relief lost supplementary income.}

^{3. The 10 Year Health Plan announced reform to the Better Care Fund to focus on integrated services, DHSC and MHCLG will shortly set out further detail on our approach to reform. Where this involves any changes to NHS and local authority minimum contributions to pooled funding, we will not introduce those changes before 2027-28. The 2026-27 local authority allocations of the LABCG will be the same as the grant allocations in 2025-26. Indicative allocations of the Local Authority Better Care Grant for 2027-28 and 2028-29 have not been published. LABCG funding is included within the Fair Funding Assessment and presented within the Revenue Support Grant for 2027-28 and 2028-29.}

^{4. Legacy Business Rates notionally includes: Historic business rates grant compensation for under-indexation of tax rates; Green Plant and Machinery exemptions; and Small Business Rates Relief lost supplementary income in 2025-26 and 2024-25. This funding becomes part of Revenue Support Grant from 2026-27.}

^{5. Legacy Grant Funding includes funding streams that were already within Core Spending Power in 2025-26, including: Social Care Grant; Market Sustainability and Improvement Fund; Employer National Insurance Contributions; New Homes Bonus; and 2025-26 Funding Floor. This funding becomes part of Revenue Support Grant from 2026-27.}

^{6. Council tax projections for 2026-27 to 2028-29 assumes local authorities increase their Band D council tax in line with the maximum allowable level set out by the council tax referendum principles published alongside the settlement. That is: a 3% core principle; a 2% adult social care precept; the greater of 3% or £5 cash principle for shire districts; a cash principle of £5 on Band D bills for Fire Authorities; and a cash principle of £14 on Band D bills for the police element of the Greater London Authority.}

^{7. The government will not set council tax referendum principles for six local authorities (Westminster, Windsor and Maidenhead, Kensington and Chelsea, Hammersmith and Fulham, City of London, and Wandsworth) in financial years 2027-28 and 2028-29. For these authorities, the government has made an assumption on the Council Tax Requirement within the CSP tables.}

^{8. Provisional allocations for the Domestic Abuse Safe Accommodation Duty are based on flat cash value of £480m. The final Settlement will reflect the £19m uplift that the Government has announced on Monday 15 December.}

^{9. Numerous grants have been given out to local authorities in recent years linked to homelessness and rough sleeping. In order to provide, as far as possible, a direct comparison with predecessor grants, we have limited our data to 24/25 and 25/26 and to include:}

^{a. For Rough Sleeping Prevention and Recovery Grant (RSPARG): funding that was issued under the payment code for RSPARG, Rough Sleeping Initiative (RSI), and Accommodation for Ex-Offenders. This includes the £69.9m uplift to RSPARG in 2025/26. Payments data to local authorities does not reflect local arrangements on the distribution of funding. For example, where pooled partnerships exist through joint-bidding or sub-regional arrangements, these have not been apportioned out.}

^{b. For Rough Sleeping Accommodation Programme (RSAP): funding that was issued under the payment code for RSAP only (reference Rough Sleeping Accommodation Project). This does not include payments made by MHCLG to Homes England, which was then issued to Registered Providers and local authorities outside London. Payment data does not reflect local arrangements on the distribution of funding. For example, in London, where funding is issued to the Greater London Authority (GLA) to manage, these payments have not been apportioned out.}

^{c. For Homelessness Prevention Grant (HPG): funding that was issued under the payment code for Homelessness Prevention Grant. We have backdated an assumed split between (i) temporary accommodation and (ii) prevention, relief and staffing funding in 2024/25 and 2025/26. This is a proxy only. This ensures that Core Spending Power is not artificially inflated or deflated and reflects that, from 2026/27, the temporary accommodation element of the HPG will be rolled into the Revenue Support Grant and the prevention, relief and staffing element of the HPG will be consolidated into the Homelessness, Rough Sleeping and Domestic Abuse Grant. This baseline split in both years assumes 51% of the HPG was for temporary accommodation and 49% was for prevention, relief and staffing. This mirrors the HPG grant conditions in 25/26. On top of this, the prevention, relief and staffing element also includes the £10.9m one-off top up made to some local authorities in 2025/26. It does not include the further £50m top up announced on 11 December as this was not confirmed in time for Settlement modelling and analysis. The government does not intend to retrospectively include the further £50m top up in backdated numbers.}

^{d. Payments data used may include additional payments that we have not identified in the scope, but were paid under the same payment code and equally may exclude payments such as top-ups where they are not associated with the main grant payment code.
Figures are based on MHCLG payment record. Payments data has been taken from August 2025 – therefore, some forecasting was required for financial year 25/26. The delivery of programmes is still on-going and therefore these forecasted figures may be subject to change. Payments data is representative of the funding that was paid to an authority. This may not match published data on allocations as it may account for underspends from a previous year, recoveries from incorrect payments or rounding.}

^{10. This is part of the new Children, Families and Youth Grant. Further information can be found in the Funding Simplification explanatory note published alongside the Settlement. Funding for the Families First Partnership (FFP) programme is allocated using the latest Children and Young People’s Services Relative Needs Formula (CYPS RNF) and the Children’s Social Care Area Cost Adjustment (ACA). A minimum allocation level ensures that no authority receives less than its 2025–26 Children’s Social Care Prevention Grant and Family Help funding. To calculate these minimum levels, a proxy split based on the mid-2024 population aged 0–17 has been applied to North Northamptonshire’s 2025–26 Family Help grant allocation, reflecting that this funding was used for both North Northamptonshire and West Northamptonshire councils.}

^{11. Details of the eligibility for and operation of 95% income protection, 100% income protection, real-terms protection are set out in the consultation and technical note published alongside the settlement. For the small number of local authorities who would otherwise fall below 100% or 95% income protection because of the redistribution of grant within the Homelessness, Rough Sleeping and Domestic Abuse Grant, we will allocate transition funding to ensure they continue to benefit from the level of income protection they are eligible for.}

^{12. For 2024-25 and 2025-26, Grants rolled in to Revenue Support Grant includes the following funding streams, which are all being added to Core Spending Power for the first time: Social Housing new burdens; Awaab’s Law new burdens; Enforcement of OOH Calorie Labelling Regulations; Enforcement of Location and Volume Price Promotions Restrictions; LGF Data Review; Local Reform and Community Voices: Deprivation of Liberty Safeguards Funding; Biodiversity Net Gain Planning Requirement; War Pensions Disregard; Social Care in Prisons; Virtual School Heads for children with a social worker and children in kinship care; Virtual School Heads (VSH) Extension of the VSH role to previously looked after children; Supported Accommodation Reforms (New Burdens); Personal Advisors Extended Duty; Leaving Care Allowance uplift; Staying Put; and the temporary accommodation element of the former Homelessness Prevention Grant (HPG). For HPG, we have backdated an assumed split between (i) temporary accommodation and (ii) prevention, relief and staffing funding in 2024/25 and 2025/26. This is a proxy only. Please see footnote 6 above for further details. From 2026-27, all funding in Grants rolled in to Revenue Support Grant becomes part of Revenue Support Grant.}

^{13. Details of the eligibility for and operation of the Recovery Grant Guarantee are set out in the consultation and technical note published alongside the settlement.}