asked the Secretary of State for the Environment if he will list in the Official Report the estimates of current expenditure in 1976–77 and 1977–78 for each local authority as most recently notified to him by authorities.
The Chartered Institute of Public Finance and Accountancy (CIPFA) is to publish a complete analysis of the 1977–78 revenue estimates in its "Return of Rates" to be available in August. The summary figures listed below for 1976–77 and 1977–78 cover total estimated current expenditure for each local authority. Full explanatory notes on the coverage of the figures follow the table. The figures exclude debt charges, interest receipts, transfers to capital account and to the housing revenue account. The 1977–78 estimates include provisions made by individual authorities for anticipated cost increases in the year. The returns from which the figures were taken were received by my Department between March and May reflecting the position at the time when ratings were taken. The estimates may be revised when final outturn figures for 1976–77 are available and as plans change to meet circumstances during 1977–78.The figures are as follows:
Total current expenditure | |||
Estimate 1977–78 | Revised estimate 1976–77 | ||
£'000 | £'000 | ||
Avon | … | 160,592 | 148,085 |
Bedfordshire | … | 97,116 | 88,189 |
Berkshire | … | 114,834 | 105,295 |
Buckinghamshire | … | 88,656 | 81,736 |
Cambridgeshire | … | 94,737 | 87,286 |
Cheshire | … | 168,469 | 151,549 |
Cleveland | … | 119,210 | 107,533 |
Cornwall | … | 67,423 | 60,408 |
Cumbria | … | 91,293 | 83,213 |
Derbyshire | … | 162,264 | 142,468 |
Devon | … | 153,081 | 138,113 |
Dorset | … | 94,119 | 86,728 |
Durham | … | 116,441 | 108,722 |
East Sussex | … | 106,117 | 97,919 |
Essex | … | 230,064 | 214,607 |
Gloucestershire | … | 85,358 | 77,893 |
Hampshire | … | 239,830 | 219,108 |
Hereford and Worcester | … | 101,597 | 93,172 |
Hertfordshire | … | 174,852 | 161,690 |
Humberside | … | 159,192 | 146,679 |
Isle of Wight | … | 18,343 | 16,593 |
Total current expenditure | |||
Estimate 1977–78 | Revised estimate 1976–77 | ||
£'000 | £'000 | ||
Kent | … | 241,465 | 222,619 |
Lancashire | … | 246,970 | 224,508 |
Leicestershire | … | 144,082 | 131,031 |
Lincolnshire | … | 95,445 | 87,193 |
Norfolk | … | 109,840 | 99,594 |
Northamptonshire | … | 90,758 | 82,178 |
Northumberland | … | 54,907 | 50,970 |
North Yorkshire | … | 116,965 | 106,933 |
Nottinghamshire | … | 184,747 | 167,716 |
Oxfordshire | … | 88,560 | 83,067 |
Salop | … | 60,910 | 54,837 |
Somerset | … | 69,084 | 62,168 |
Staffordshire | … | 175,892 | 160,771 |
Suffolk | … | 91,334 | 82,773 |
Surrey | … | 163,344 | 149,499 |
Warwickshire | … | 77,613 | 73,996 |
West Sussex | … | 98,410 | 89,071 |
Wiltshire | … | 89,531 | 78,391 |
Clwyd | … | 72,492 | 65,473 |
Dyfed | … | 68,659 | 59,874 |
Gwent | … | 83,966 | 77,838 |
Gwynedd | … | 48,333 | 44,464 |
Mid Glamorgan | … | 107,489 | 95,444 |
Powys | … | 26,267 | 24,237 |
South Glamorgan | … | 70,836 | 65,549 |
West Glamorgan | … | 78,360 | 70,976 |
Greater Manchester | … | 130,636 | 122,753 |
Merseyside | … | 102,572 | 94,567 |
South Yorkshire | … | 77,003 | 64,264 |
Tyne and Wear | … | 73,479 | 65,507 |
West Midlands | … | 136,474 | 128,693 |
West Yorkshire | … | 110,337 | 100,794 |
Isles of Scilly | … | 442 | 408 |
Greater Manchester: | |||
Bolton | … | 43,458 | 39,239 |
Bury | … | 27,325 | 24,615 |
Manchester | … | 103,811 | 92,553 |
Oldham | … | 36,981 | 34,191 |
Rochdale | … | 38,398 | 33,960 |
Salford | … | 44,834 | 41,487 |
Stockport | … | 44,182 | 40,905 |
Tameside | … | 37,879 | 35,132 |
Trafford | … | 37,531 | 35,370 |
Wigan | … | 48,671 | 45,970 |
Merseyside: | |||
Knowsley | … | 38,062 | 35,026 |
Liverpool | … | 106,916 | 99,860 |
St. Helens | … | 31,931 | 28,972 |
Sefton | … | 48,846 | 43,838 |
Wirral | … | 57,246 | 52,221 |
South Yorkshire: | |||
Barnsley | … | 40,093 | 34,690 |
Doncaster | … | 53,308 | 49,954 |
Rotherham | … | 42,999 | 39,835 |
Sheffield | … | 99,060 | 86,534 |
Tyne and Wear: | |||
Gateshead | … | 37,197 | 34,393 |
Newcastle-upon-Tyne | … | 60,319 | 56,497 |
North Tyneside | … | 34,293 | 30,205 |
South Tyneside | … | 31,989 | 28,747 |
Sunderland | … | 50,786 | 46,516 |
West Midlands: | |||
Birmingham | … | 188,448 | 172,601 |
Coventry | … | 58,969 | 51,905 |
Dudley | … | 38,313 | 35,529 |
Sandwell | 51,235 | 46,507 |
Solihull | 29,553 | 26,627 |
Walsall | 43,407 | 39,758 |
Wolverhampton | 45,572 | 40,617 |
West Yorkshire: | ||
Bradford | 86,975 | 79,249 |
Calderdale | 31,997 | 29,956 |
Kirklees | 58,302 | 54,207 |
Leeds | 112,854 | 102,888 |
Wakefield | 52,847 | 48,813 |
Greater London Council | 643,581 | 620,596 |
City of London | 14,898 | 14,420 |
Camden | 27,906 | 26,686 |
Greenwich | 21,415 | 18,670 |
Hackney | 24,634 | 20,869 |
Hammersmith | 23,073 | 20,312 |
Islington | 27,368 | 23,075 |
Kensington and Chelsea | 17,849 | 15,846 |
Lambeth | 35,930 | 31,566 |
Lewisham | 27,190 | 24,252 |
Southwark | 32,204 | 28,682 |
Tower Hamlets | 26,231 | 22,682 |
Wandsworth | 32,089 | 27,298 |
Westminster | 31,827 | 29,850 |
Barking | 32,972 | 29,036 |
Barnet | 50,295 | 46,342 |
Bexley | 40,713 | 36,028 |
Brent | 56,749 | 48,757 |
Bromley | 49,372 | 45,743 |
Croydon | 58,499 | 53,168 |
Haling | 57,297 | 51,561 |
Enfield | 43,884 | 39,842 |
Haringey | 51,743 | 46,945 |
Harrow | 35,535 | 32,814 |
Havering | 43,885 | 40,349 |
Hillingdon | 43,931 | 42,100 |
Hounslow | 38,564 | 35,553 |
Kingston-upon-Thames | 24,017 | 22,370 |
Merton | 31,289 | 28,675 |
Newham | 48,332 | 44,964 |
Redbridge | 36,268 | 33,640 |
Richmond-upon-Thames | 27,677 | 24,822 |
Sutton | 27,560 | 24,600 |
Waltham Forest | 44,088 | 39,822 |
Avon: | ||
Bath | 2,193 | 1,916 |
Bristol | 12,921 | 9,933 |
Kingswood | 1,142 | 1,058 |
Northavon | 1,608 | 1,521 |
Wansdyke | 1,627 | 1,472 |
Woodspring | 3,556 | 3,342 |
Bedfordshire: | ||
North Bedfordshire | 3,345 | 2,980 |
Luton | 3,439 | 3,050 |
Mid Bedfordshire | 1,553 | 1,372 |
South Bedfordshire | Not available | |
Berkshire: | ||
Bracknell | 2,019 | 2,005 |
Newbury | 2,122 | 1,972 |
Reading | 4,162 | 3,619 |
Slough | 3,242 | 2,702 |
Windsor and Maidenhead | 2,664 | 2,520 |
Wokingham | 1,726 | 1,569 |
Buckinghamshire: | ||
Aylesbury Vale | 2,297 | 2,141 |
Beaconsfield | 1,304 | 1,200 |
Chiltern | 1,822 | 1,604 |
Milton Keynes | 2,367 | 1,987 |
Wycombe | 2,417 | 2,311 |
Total current expenditure | ||
Estimate 1977–78 | Revised estimate 1976–77 | |
£'000 | £'000 | |
Cambridgeshire: | ||
Cambridge | 1,734 | 1,548 |
East Cambridgeshire | 934 | 862 |
Fenland | 1,377 | 1,068 |
Huntingdon | 1,646 | 1,560 |
Peterborough | 3,191 | 2,548 |
South Cambridgeshire | 1,373 | 1,329 |
Cheshire: | ||
Chester | 2,832 | 2,556 |
Congleton | 1,908 | 1,790 |
Crewe and Nantwich | 2,411 | 2,246 |
Ellesmere Port | 2,283 | 1,919 |
Halton | 3,231 | 2,901 |
Macclesfield | 3,892 | 3,553 |
Vale Royal | 3,101 | 2,873 |
Warrington | 4,830 | 4,535 |
Cleveland: | ||
Hartlepool | 2,552 | 2,309 |
Langbaurgh | 4,718 | 4,258 |
Middlesbrough | 5,409 | 4,465 |
Stockton on Tees | 4,276 | 4,276 |
Cornwall: | ||
Caradon | 1,308 | 1,124 |
Carrick | 1,699 | 1,822 |
Kerrier | 1,759 | 1,543 |
North Cornwall | 1,331 | 1,182 |
Penwith | 1,525 | 1,274 |
Restormel | 1,603 | 1,469 |
Cumbria: | ||
Allerdale | 2,192 | 1,981 |
Barrow in Furness | 2,302 | 1,898 |
Carlisle | 2,530 | 2,254 |
Copeland | 2,032 | 1,885 |
Eden | 742 | 645 |
South Lakeland | 2,236 | 1,924 |
Derbyshire: | ||
Amber Valley | 2,211 | 1,942 |
Bolsover | 1,542 | 1,377 |
Chesterfield | 2,826 | 2,818 |
Derby | 5,476 | 4,316 |
Erewash | 2,242 | 2,044 |
High Peak | 2,132 | 1,919 |
North East Derbyshire | 2,428 | 1,957 |
South Derbyshire | 1,141 | 1,057 |
West Derbyshire | 1,435 | 1,188 |
Devon: | ||
East Devon | 2,173 | 1,740 |
Exeter | 2,190 | 1,929 |
North Devon | 1,879 | 1,746 |
Plymouth | 3,773 | 3,162 |
South Hams | 1,518 | 1,419 |
Teignbridge | 2,241 | 1,971 |
Tiverton | 962 | 898 |
Torbay | 2,617 | 2,312 |
Torridge | 956 | 864 |
West Devon | 633 | 560 |
Dorset: | ||
Bournemouth | 4,209 | 3,671 |
Christchurch | 802 | 769 |
North Dorset | 661 | 561 |
Poole | 2,632 | 2,117 |
Purbeck | 795 | 616 |
West Dorset | 1,307 | 1,165 |
Weymouth and Portland | 1,524 | 1,361 |
Wimborne | 1,054 | 890 |
Durham: | |||
Chester le Street | … | Not available | |
Darlington | … | 2,619 | 2,510 |
Derwentside | … | 2,081 | 1,826 |
Durham | … | 2,297 | 2,175 |
Easington | … | 3,201 | 2,414 |
Sedgefield | … | 2,765 | 2,394 |
Teesdale | … | 493 | 446 |
Wear Valley | … | 2,733 | 1,945 |
East Sussex: | |||
Brighton | … | 7,161 | 6,280 |
Eastbourne | … | 2,985 | 2,551 |
Hastings | … | 3,077 | 2,836 |
Hove | … | 2,562 | 2,372 |
Lewes | … | 1,982 | 1,803 |
Rother | … | 2,055 | 1,927 |
Wealden | … | 1,878 | 1,736 |
Essex: | |||
Basildon | … | 4,394 | 3,584 |
Braintree | … | 1,926 | 1,746 |
Brentwood | … | 1,319 | 1,248 |
Castle Point | … | 2,001 | 1,842 |
Chelmsford | … | 2,150 | 1,984 |
Colchester | … | 2,686 | 2,595 |
Epping Forest | … | 2,637 | 2,511 |
Harlow | … | 3,217 | 2,639 |
Maldon | … | 910 | 876 |
Rochford | … | 1,491 | 1,330 |
Southend on Sea | … | 5,277 | 4,783 |
Tendring | … | 2,589 | 2,399 |
Thurrock | … | 3,689 | 3,254 |
Uttlesford | … | 1,178 | 1,018 |
Gloucestershire: | |||
Cheltenham | … | 1,815 | 1,704 |
Cotswold | … | 1,134 | 1,005 |
Forest of Dean | … | 1,518 | 1,304 |
Gloucester | … | 1,847 | 1,717 |
Stroud | … | 1,826 | 1,654 |
Tewkesbury | … | 1,581 | 1,533 |
Hampshire: | |||
Basingstoke | … | 3,193 | 2,864 |
East Hampshire | … | 1,831 | 1,644 |
Eastleigh | … | 1,480 | 1,420 |
Fareham | … | 1,854 | 1,400 |
Gosport | … | 1,516 | 1,326 |
Hart | … | 1,336 | 1,200 |
Havant | … | 2,390 | 1,850 |
New Forest | … | 2,947 | 2,543 |
Portsmouth | … | 6,521 | 5,036 |
Rushmoor | … | 1,792 | 1,610 |
Southampton | … | 8,327 | 9,102 |
Test Valley | … | 1,818 | 1,615 |
Winchester | … | 1,662 | 1,427 |
Hereford and Worcester: | |||
Bromsgrove | … | 1,397 | 1,291 |
Hereford | … | 1,186 | 1,049 |
Leominster | … | 584 | 508 |
Malvern Hills | … | 1,562 | 1,453 |
Redditch | … | 1,872 | 1,456 |
South Herefordshire | … | 789 | 677 |
Worcester | … | 1,697 | 1,585 |
Wychavon | … | 2,287 | 1,857 |
Wyre Forest | … | 2,890 | 2,636 |
Hertfordshire: | |||
Broxbourne | … | 2,061 | 1,905 |
Dacorum | … | 3,552 | 3,422 |
East Hertfordshire | … | 1,708 | 1,538 |
Hertsmere | … | 2,800 | 2,519 |
North Hertfordshire | … | 2,518 | 2,227 |
St. Albans | … | 2,804 | 2,588 |
Stevenage | … | 3,049 | 2,751 |
Total current expenditure | ||
Estimate 1977–78 | Revised estimate 1976–77 | |
£'000 | £'000 | |
Three Rivers | 2,463 | 2,343 |
Watford | 3,099 | 3,064 |
Welwyn/Hatfleld | 2,574 | 2,353 |
Humberside: | ||
Beverley | 1,741 | 1,598 |
Boothferry | 1,297 | 1,188 |
Cleethorpes | 1,705 | 1,554 |
Glanford | 1,337 | 1,110 |
Grimsby | 2,022 | 1,869 |
Holderness | 970 | 794 |
Kingston-upon-Hull | 8,100 | 7,056 |
North Wolds | 1,998 | 1,866 |
Scunthorpe | 1,957 | 1,803 |
Isle of Wight: | ||
Medina | 1,481 | 1,422 |
South Wight | 1,237 | 1,128 |
Kent: | ||
Ashford | 1,290 | 1,274 |
Canterbury | 3,568 | 3,081 |
Dartford | 2,707 | 2,528 |
Dover | 3,456 | 3,168 |
Gillingham | 1,327 | 1,222 |
Gravesham | 2,171 | 1,885 |
Maidstone | 3,193 | 3,053 |
Medway | 3,198 | 2,869 |
Sevenoaks | 3,118 | 2,796 |
Shepway | 2,786 | 2,598 |
Swale | 2,705 | 2,526 |
Thanet | Not available | |
Tonbridge and Mailing | 2,403 | 2,230 |
Tunbridge Wells | 2,328 | 2,055 |
Lancashire: | ||
Blackburn | 5,706 | 5,060 |
Blackpool | 4,457 | 3,872 |
Burnley | 3,117 | 2,844 |
Chorley | 1,756 | 1,524 |
Fylde | 1,668 | 1,547 |
Hyndburn | 2,394 | 2,039 |
Lancaster | 3,725 | 3,474 |
Pendle | 2,885 | 2,543 |
Preston | 4,218 | 4,165 |
Ribble Valley | 1,143 | 1,033 |
Rossendale | 2,259 | 2,070 |
South Ribble | 1,951 | 1,759 |
West Lancashire | 3,232 | 3,036 |
Wyre | 2,057 | 1,940 |
Leicestershire: | ||
Blaby | 1,416 | 1,225 |
Charnwood | 2,255 | 2,003 |
Harborough | 915 | 845 |
Hinckley and Bosworth | 1,265 | 1,181 |
Leicester | 8,343 | 7,494 |
Melton | 609 | 561 |
North West Leicestershire | 1,303 | 1,171 |
Oadby and Wigston | 828 | 807 |
Rutland | Not available | |
Lincolnshire: | ||
Boston | 1,162 | 1,083 |
East Lindsey | 2,164 | 1,987 |
Lincoln | 2,372 | 2,231 |
North Kesteven | 1,432 | 1,251 |
South Holland | 1,645 | 1,551 |
South Kesteven | 1,810 | 1,650 |
West Lindsey | 1,325 | 1,189 |
Norfolk: | ||
Breckland | 1,698 | 1,595 |
Broadland | 1,530 | 1,379 |
Great Yarmouth | 2,350 | 2,143 |
North Norfolk | 1,606 | 1,441 |
Norwich | 3,733 | 3,209 |
South Norfolk | 1,249 | 1,114 |
West Norfolk | 1,809 | 1,521 |
Northamptonshire: | ||
Corby | Not available | |
Daventry | 1,000 | 925 |
East Northamptonshire | 1,000 | 922 |
Kettering | 1,456 | 1,309 |
Northampton | 3,830 | 3,437 |
South Northamptonshire | 775 | 745 |
Wellingborough | 806 | 749 |
Northumberland: | ||
Alnwick | 424 | 474 |
Berwick-upon-Tweed | 248 | 245 |
Blyth Valley | 1,706 | 1,567 |
Castle Morpeth | 936 | 875 |
Tynedale | 1,224 | 2,015 |
Wansbeck | 2,089 | 1,879 |
North Yorkshire: | ||
Craven | 1,156 | 1,068 |
Hambelton | 1,317 | 1,194 |
Harrogate | 2,816 | 2,521 |
Richmondshire | 1,117 | 941 |
Ryedale | 1,401 | 1,302 |
Scarborough | 3,515 | 3,326 |
Selby | 2,152 | 1,914 |
York | 2,339 | 2,309 |
Nottinghamshire: | ||
Ashfield | 2,028 | 1,744 |
Bassetlaw | 2,207 | 2,021 |
Broxtowe | 2,059 | 1,820 |
Gedling | 1,713 | 1,592 |
Mansfield | 2,518 | 1,809 |
Newark | 1,757 | 1,547 |
Nottingham | 9,216 | 7,937 |
Rushcliffe | 1,782 | 1,574 |
Oxfordshire: | ||
Cherwell | 1,427 | 1,315 |
Oxford | 2,639 | 2,524 |
South Oxfordshire | 2,370 | 2,133 |
Vale of White Horse | 1,972 | 1,906 |
West Oxfordshire | 1,394 | 1,334 |
Salop: | ||
Bridgnorth | 697 | 647 |
North Shropshire | 725 | 638 |
Oswestry | 586 | 529 |
Shrewsbury and Atcham | 1,794 | 1,929 |
South Shropshire | 769 | 663 |
The Wrekin | 2,989 | 2,668 |
Somerset: | ||
Mendip | 1,435 | 1,344 |
Sedgemoor | 2,090 | 2,403 |
Taunton Deane | 1,727 | 1,564 |
West Somerset | 632 | 564 |
Yeovil | 2,500 | 2,115 |
Staffordshire: | ||
Cannock Chase | 1,290 | 1,282 |
East Staffordshire | 1,605 | 1,451 |
Lichfield | 1,435 | 1,347 |
Newcastle under Lyme | 2,726 | 2,415 |
South Staffordshire | 1,423 | 1,308 |
Stafford | 1,938 | 1,777 |
Staffordshire Moorlands | 1,677 | 1,570 |
Stoke-on-Trent | 5,655 | 5,347 |
Tamworth | 1,280 | 1,218 |
Total current expenditure | ||
Estimate 1977–78 | Revised estimate 1976–77 | |
£'000 | £'000 | |
Suffolk: | ||
Babergh | 1,395 | 1,236 |
Forest Heath | 890 | 948 |
Ipswich | 3,084 | 2,718 |
Mid Suffolk | 1,378 | 1,202 |
St. Edmundsbury | 1,870 | 1,725 |
Suffolk Coastal | 2,099 | 1,935 |
Waveney | 2,229 | 1,943 |
Surrey: | ||
Elmbridge | 2,944 | 2,676 |
Epsom and Ewell | 1,814 | 1,654 |
Guildford | 2,499 | 2,272 |
Mole Valley | 2,052 | 1,901 |
Reigate and Banstead | 2,975 | 2,727 |
Runnymede | 1,518 | 1,275 |
Spelthorne | 2,231 | 2,046 |
Surrey Heath | 1,511 | 1,242 |
Tandridge | 1,345 | 1,233 |
Waverley | 2,679 | 2,493 |
Woking | 1,616 | 1,431 |
Warwickshire: | ||
North Warwickshire | 1,800 | 1,940 |
Nuneaton | 3,157 | 2,828 |
Rugby | 1,961 | 1,840 |
Stratford-on-Avon | 1,920 | 1,750 |
Warwick | 2,432 | 2,186 |
West Sussex: | ||
Adur | 1,435 | 1,307 |
Arun | 2,727 | 2,525 |
Chichester | 1,925 | 1,755 |
Crawley | 2,171 | 1,947 |
Horsham | 1,556 | 1,531 |
Mid Sussex | 2,012 | 1,835 |
Worthing | 3,037 | 2,787 |
Wiltshire: | ||
Kennet | 1,186 | 1,114 |
North Wiltshire | 1,662 | 1,506 |
Salisbury | 1,923 | 1,670 |
Thamesdown | 2,701 | 2,762 |
West Wiltshire | 1,348 | 1,121 |
Clwyd: | ||
Alyn and Deeside | 2,185 | 2,047 |
Colwyn | 1,652 | 1,437 |
Delyn | 1,871 | 1,869 |
Glyndwr | 1,164 | 994 |
Rhuddlan | 1,908 | 1,620 |
Wrexham Maelor | 2,677 | 2,358 |
Dyfed: | ||
Carmarthen | 1,640 | 2,265 |
Ceredigion | 1,559 | 1,427 |
Dinefwr | Not available | |
Llanelli | 2,443 | 2,066 |
Preseli | 1,728 | 1,438 |
South Pembrokeshire | 1,180 | 1,147 |
Gwent: | ||
BlaenauGwent | 2,948 | 2,387 |
Islwyn | 2,035 | 1,752 |
Monmouth | 1,906 | 1,677 |
Newport | 4,104 | 3,632 |
Torfaen | 3,286 | 2,853 |
Gwynedd: | ||
Aberconwy | 2,142 | 1,850 |
Arfon | 1,791 | 1,529 |
Dwyfor | 793 | 690 |
Meinonnydd | 917 | 808 |
YnysMon | 2,180 | 1,933 |
Mid Glamorgan: | ||
Cynon Valley | 2,767 | 2,585 |
Merthyr Tydfil | 2,778 | 2,592 |
Ogwr | Not available | |
Rhondda | 3,687 | 3,179 |
Rhymney Valley | 4,055 | 3,572 |
Taff-Ely | 3,267 | 2,659 |
Powys: | ||
Brecknock | 1,051 | 937 |
Montgomery | 1,035 | 984 |
Radnor | 570 | 531 |
South Glamorgan: | ||
Cardiff | 9,975 | 9,167 |
Vale of Glamorgan | 3,715 | 3,301 |
West Glamorgan: | ||
Afan | 2,422 | 2,218 |
Lliw Valley | 1,874 | 1,691 |
Neath | 1,745 | 1,632 |
Swansea | 6,308 | 5,646 |
Notes:
1. Defined as net revenue expenditure on rate fund services, excluding debt charges, rate fund contributions to capital accounts and capital funds, interest receipts, rate fund contributions to the housing revenue account and expenditure on mandatory student awards but including the cost of rate collection and rate fund contributions to trading accounts. This differs in a number of minor respects from the concept of current expenditure used in rate support grant analyses in that, for example, it includes capital expenditure charged directly to revenue and non-relevant current expenditure on common police and probation services.
2. In general, expenditure is defined to include precepts other than county and police precepts— but excluding general service charges collected on behalf of regional water authorities—to be gross of specific grant income, other than those specific grants not covered in the rate support grant settlement—e.g. rent allowances—and to be net of income from sales, fees and charges. The figures include the appropriate share of expenditure by joint police authorities for all constituent authorities other than those of the Metropolitan Police Authority. The Metropolitan Police Authority precept is shown separately
asked the Secretary of State for the Environment if he will undertake to identify, when publishing local authority estimated current expenditure figures for 1976–77 and 1977–78, those authorities whose estimates exceed the limits he has asked them to observe, indicating the excess amount in each case.
The figures of estimated and planned current expenditure in 1976–77 and 1977–78 for individual authorities are given in my answer to my hon. Friend the Member for Thornaby (Mr. Wrigglesworth) today. The financial guidelines given to authorities in the RSG settlement for 1977–78 asked them to plan their expenditure for 1977–78 on the basis that only in exceptional circumstances should their current expenditure in cash terms exceed their actual expenditure in 1976–77 by as much as 8½ per cent. Individual authorities are responsible for judging the level of expenditure justified by the needs of their area.