The latest available outturn net current expenditure on the fire and rescue services per 100,000 of the population in each local authority in England is for 2008-09 and is tabled as follows:
£000 per 100,000 population Greater London Authority 5,388 Greater Manchester Fire and CD Authority 3,887 Merseyside Fire and CD Authority 5,013 South Yorkshire Fire and CD Authority 4,168 Tyne and Wear Fire and CD Authority 4,648 West Midlands Fire and CD Authority 4,393 West Yorkshire Fire and CD Authority 3,184 Avon Combined Fire Authority 3,862 Bedfordshire Combined Fire Authority 3,651 Berkshire Combined Fire Authority 3,758 Buckinghamshire Combined Fire Authority 3,505 Cambridgeshire Combined Fire Authority 2,714 Cheshire Combined Fire Authority 3,927 Cleveland Combined Fire Authority 5,006 Derbyshire Combined Fire Authority 3,129 Devon and Somerset Combined Fire Authority 4,048 Dorset Combined Fire Authority 3,375 Durham Combined Fire Authority 4,417 East Sussex Combined Fire Authority 4,714 Essex Combined Fire Authority 4,032 Hampshire Combined Fire Authority 3,449 Hereford and Worcester Combined Fire Authority 3,691 Humberside Combined Fire Authority 5,085 Kent Combined Fire Authority 4,071 Lancashire Combined Fire Authority 3,966 Leicestershire Combined Fire Authority 3,245 North Yorkshire Combined Fire Authority 3,598 Nottinghamshire Combined Fire Authority 3,853 Shropshire Combined Fire Authority 4,145 Staffordshire Combined Fire Authority 2,813 Wiltshire Combined Fire Authority 3,618 County councils Cornwall 3,842 Cumbria 3,865 Gloucestershire 3,184 Hertfordshire 3,600 Lincolnshire 3,835 Norfolk 3,499 Northamptonshire 3,428 Northumberland 5,033 Oxfordshire 3,547 Somerset1 39 Suffolk 3,279 Surrey 3,778 Warwickshire 3,955 West Sussex 4,047 Isles of Scilly 15,547 Unitary authority Isle of Wight UA 4,227 1 Fire and rescue responsibility was transferred from Somerset county council to Devon and Somerset Combined Fire Authority on 1 April 2007. However, Somerset county council still has some residual costs. Source: Communities and Local Government provisional Revenue Outturn (RO) returns.
Population figures used in the calculation are the Office for National Statistics' (ONS) Mid-Year Population estimates for 2008.
The current expenditure defined here is on a Financial Reporting Standard (FRS) 17 basis and is the cost of running local authority services within the financial year. This includes the costs of staffing, heating, lighting and cleaning, together with expenditure on goods and services consumed within the year. This expenditure is offset by income from sales, fees and charges and other (non-grant) income, to give net current expenditure.