An efficiency gain is generated when a council restructures service provision to provide a more efficient service to the same client group in a way that maintains overall output and service quality. A reduction in the frequency of a household rubbish collection service could qualify as a valid efficiency if the net costs of waste collection fall while service quality is maintained.
Local authorities have been required to include efficiency information on council tax bills and leaflets since the 2009-10 billing round. Regulations require them to publish efficiency gains calculated in accordance with the guidance published on the Department's website at:
The guidance requires local authorities to report the net total of current cash-releasing value for money gains that have impacted since the start of the 2008-09 financial period. They are not required to report efficiency gains broken down by individual service sectors.