The establishment of nine new unitary councils on 1 April 2009 involves 44 chief executives leaving office through resignation, redundancy or retirement as decided locally and on which information is not held centrally.
These changes are part of the wider restructuring process which has led to a reduction of 330 senior management posts saving £23 million per annum. Under the Government's criteria for restructuring, any costs of transition, including redundancy costs, are met by savings or reserves and are not a call on the council tax.