Rankings · Methodology · Financial health · Reserves

Change in usable reserves over the year as a share of net revenue expenditure

Higher is better. One of the measures behind the reserves score; councils are listed by their rank on it alone, which is not their overall rank. The median of the 130 is 0.4%.

(Year-end minus start-of-year usable reserves) / net revenue expenditure. Negative = drawing down reserves.

Change in usable reserves over the year as a share of net revenue expenditure by council
RankCouncilChange in usable reserves over the year as a share of net revenue expenditureType
=1Hillingdon33.6%London borough
=1Warrington28.8%Unitary council
=1Plymouth28.7%Unitary council
=1Nottingham23.3%Unitary council
=1Windsor and Maidenhead16.6%Unitary council
=1Portsmouth16.2%Unitary council
=1Buckinghamshire13.2%Unitary council
8Torbay12.4%Unitary council
9Southampton11.4%Unitary council
10Bradford11.1%Metropolitan borough
11Isle of Wight10.2%Unitary council
12Hammersmith and Fulham9.7%London borough
13Bromley9.1%London borough
14Blackburn with Darwen8.7%Unitary council
15Coventry8.1%Metropolitan borough
16Derby7.5%Unitary council
17Newcastle upon Tyne7.2%Metropolitan borough
18Havering6.6%London borough
19North Yorkshire6.5%Unitary council
20Solihull6.2%Metropolitan borough
21Somerset6.1%Unitary council
22Newham6.0%London borough
23Greenwich5.8%London borough
24North East Lincolnshire5.7%Unitary council
25Wokingham5.5%Unitary council
26Wolverhampton5.4%Metropolitan borough
27Birmingham5.3%Metropolitan borough
28Enfield5.0%London borough
29St. Helens4.9%Metropolitan borough
30County Durham4.5%Unitary council
31Luton4.4%Unitary council
32Oldham4.3%Metropolitan borough
33Lewisham4.3%London borough
34Doncaster4.2%Metropolitan borough
35Ealing4.1%London borough
36Swindon4.1%Unitary council
37Peterborough4.1%Unitary council
38Dorset4.0%Unitary council
39Bristol, City of3.7%Unitary council
40Islington3.5%London borough
41Thurrock3.5%Unitary council
42Bedford3.4%Unitary council
43North Somerset2.9%Unitary council
44Milton Keynes2.8%Unitary council
45Sunderland2.6%Metropolitan borough
46West Berkshire2.4%Unitary council
47Kingston upon Thames2.3%London borough
48Rochdale2.3%Metropolitan borough
49Middlesbrough2.2%Unitary council
50Lambeth2.2%London borough
51Hackney2.1%London borough
52York2.1%Unitary council
53Shropshire2.1%Unitary council
54Trafford1.6%Metropolitan borough
55Bracknell Forest1.5%Unitary council
56Bexley1.3%London borough
57Sutton1.2%London borough
58Barnet0.8%London borough
59Halton0.8%Unitary council
60Merton0.6%London borough
61Liverpool0.5%Metropolitan borough
62Leeds0.5%Metropolitan borough
63Salford0.4%Metropolitan borough
64Kirklees0.4%Metropolitan borough
65Wigan0.2%Metropolitan borough
66South Gloucestershire0.1%Unitary council
67Stoke-on-Trent0.0%Unitary council
68Northumberland-0.1%Unitary council
69Bath and North East Somerset-0.1%Unitary council
70Central Bedfordshire-0.2%Unitary council
71Wirral-0.3%Metropolitan borough
72Wakefield-0.3%Metropolitan borough
73North Tyneside-0.4%Metropolitan borough
74Cheshire East-0.5%Unitary council
75Rotherham-0.5%Metropolitan borough
76Medway-0.7%Unitary council
77Stockton-on-Tees-0.8%Unitary council
78Bolton-0.9%Metropolitan borough
79West Northamptonshire-0.9%Unitary council
80Haringey-1.0%London borough
81Brighton and Hove-1.1%Unitary council
82Redcar and Cleveland-1.2%Unitary council
83Gateshead-1.3%Metropolitan borough
84Bournemouth, Christchurch and Poole-1.6%Unitary council
85Croydon-1.6%London borough
86Kingston upon Hull, City of-1.8%Unitary council
87Camden-1.8%London borough
88Rutland-2.2%Unitary council
89Darlington-2.4%Unitary council
90Tameside-2.6%Metropolitan borough
91Cheshire West and Chester-2.6%Unitary council
92East Riding of Yorkshire-2.7%Unitary council
93Cornwall-2.8%Unitary council
94Knowsley-2.8%Metropolitan borough
95Waltham Forest-2.9%London borough
96Barking and Dagenham-2.9%London borough
97Westmorland and Furness-3.2%Unitary council
98Herefordshire, County of-3.5%Unitary council
99North Northamptonshire-3.5%Unitary council
100Leicester-3.6%Unitary council
101Manchester-3.6%Metropolitan borough
102Hounslow-3.8%London borough
103Wiltshire-3.9%Unitary council
104Blackpool-4.0%Unitary council
105Stockport-4.2%Metropolitan borough
106Brent-4.3%London borough
107North Lincolnshire-4.4%Unitary council
108Calderdale-4.4%Metropolitan borough
109Walsall-4.5%Metropolitan borough
110Redbridge-4.6%London borough
111Reading-4.8%Unitary council
112Richmond upon Thames-4.9%London borough
113Sheffield-5.3%Metropolitan borough
114Harrow-5.4%London borough
115Barnsley-5.7%Metropolitan borough
116Telford and Wrekin-6.0%Unitary council
117Hartlepool-6.8%Unitary council
118Kensington and Chelsea-7.4%London borough
119Wandsworth-7.4%London borough
120Sefton-8.5%Metropolitan borough
=121Bury-9.0%Metropolitan borough
=121Southwark-9.6%London borough
=121Southend-on-Sea-9.8%Unitary council
=121Slough-9.8%Unitary council
=121Tower Hamlets-9.8%London borough
=121South Tyneside-11.1%Metropolitan borough
=121Westminster-27.8%London borough

Period: 2025-26. Source: Calculated from MHCLG Revenue Outturn and Capital Outturn Return, ONS population, MHCLG dwelling stock and planning statistics. Councils with the same figure share a rank, and so do those beyond the 5th and 95th percentiles, because extreme values are capped before scoring (why). How we score

No figure

Shown but not ranked