The transition costs of around £138 million were based on the councils' proposals for unitary structures in their areas, remodelled where appropriate by independent financial consultants to reflect risks in the proposals and the potential impact of those risks on the business cases. These costs were summarised in the Impact Assessments published before the proposals were debated and approved by the House.
The stocktake visits that my officials undertook earlier this year confirmed that transition costs and savings were broadly in line with those in the proposals, and transition costs (at around £135 million) were likely to be slightly below the original estimated figure. We will continue to monitor progress in delivering these costs and savings.