Where your money goes
| Source | 2024/25, £m | 2025/26, £ | 
|---|---|---|
| Police pay and allowances | 108.222 | 155.302 | 
| Support staff pay and allowances | 33.386 | 34.920 | 
| Other employee costs | 2.847 | 2.762 | 
| Premises costs | 6.002 | 5.880 | 
| Transport costs | 3.157 | 3.355 | 
| Commissioned services | 3.274 | 2.980 | 
| Supplies & services | 17.396 | 18.899 | 
| Capital financing charges | 1.097 | 1.304 | 
| Direct revenue contribution to capital | 2.136 | 0.799 | 
| Gross expenditure | 177.563 | 186.201 | 
| Less fees and charges | (5.391) | (6.961) | 
| Other grants | (33.983) | 34.684 | 
| Contribution from reserves | (5.420) | (2.771) | 
| Total net expenditure | 132.769 | 141.785 | 
Where the money comes from
| Source | 2024/25, £m | 2025/26, £ | 
|---|---|---|
| Home Office Formula Funding | (77.191) | (80.049) | 
| Redistributed council tax (surplus)/deficit | 0.079 | (0.222) | 
| Council tax requirement | 55.657 | 61.514 | 
| Explanation of budget movement 2024/25 to 2025/26 | £m | 
|---|---|
| Gross expenditure 2024/25 | 177.517 | 
| Increase in the cost of providing services | 10.315 | 
| Reduction in capital expenditure financed from revenue contributions and reserves | (1.337) | 
| Increase in commissioned services | (0.294) | 
| Gross expenditure 2025/26 | 186.201 | 
| Explanation of council tax requirement | £m | 
|---|---|
| Council tax requirement, 2024/25 | 55.657 | 
| Changes in gross expenditure | 8.684 | 
| Increase in income receivable and specific grants | (2.271) | 
| Reduction in contribution from reserves | 2.603 | 
| Increase in general grant funding | (2.858) | 
| Reduction in redistributed council tax deficit | 0.301 | 
| Council tax requirement 2025/26 | 61.514 | 
Council Tax precept by billing authority 2024 to 2025
| Authority | £m | 
|---|---|
| Cumberland Council | 30.358 | 
| Westmorland and Furness Council | 31.156 | 
| Total | 61.514 |