Question to the Ministry of Housing, Communities and Local Government:

To ask the Secretary of State for Housing, Communities and Local Government, pursuant to the answer of 19 January 2026 to Question 104668 on council tax, how county councils which are fire authorities and do not have separate fire precepts are treated for the purposes of that methodology.

The updated distribution for the Local Government Finance Settlement includes a resource adjustment, which takes account of a local authority's ability to raise income locally.

To reflect their differing responsibilities, within the resource adjustment we apply a different tier split to Shire Counties with fire authority responsibilities than we do to Shire Counties without fire authority responsibilities.

More information can be found in the Technical Annex on the Resources Adjustment (measure of tax base).