Rankings · Methodology · Financial health · Reserves

Usable reserves 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 33.0%.

Unallocated + other earmarked reserves at year end (excl. schools public health and DSG) / net revenue expenditure.

Usable reserves as a share of net revenue expenditure by council
Rank	Council	Usable reserves as a share of net revenue expenditure	Type
=1	Portsmouth	156.4%	Unitary council
=1	Wandsworth	133.0%	London borough
=1	Hammersmith and Fulham	117.4%	London borough
=1	Nottingham	104.8%	Unitary council
=1	Westminster	99.7%	London borough
=1	North Yorkshire	94.0%	Unitary council
=1	Bromley	92.8%	London borough
8	Lewisham	85.6%	London borough
9	Barnsley	84.4%	Metropolitan borough
10	Wokingham	83.4%	Unitary council
11	Milton Keynes	80.0%	Unitary council
12	Birmingham	79.9%	Metropolitan borough
13	Salford	75.4%	Metropolitan borough
14	Greenwich	73.8%	London borough
15	Isle of Wight	73.5%	Unitary council
16	Merton	73.0%	London borough
17	Leicester	71.6%	Unitary council
18	Warrington	70.5%	Unitary council
19	Rochdale	69.8%	Metropolitan borough
20	Newcastle upon Tyne	68.9%	Metropolitan borough
21	Southwark	65.1%	London borough
22	Blackburn with Darwen	62.9%	Unitary council
23	Luton	61.7%	Unitary council
24	Buckinghamshire	60.6%	Unitary council
25	Bracknell Forest	58.2%	Unitary council
26	Barking and Dagenham	57.7%	London borough
27	Islington	57.2%	London borough
28	Rutland	56.9%	Unitary council
29	Sunderland	52.7%	Metropolitan borough
30	Bolton	51.2%	Metropolitan borough
31	Thurrock	49.4%	Unitary council
32	Torbay	49.3%	Unitary council
33	Bath and North East Somerset	49.2%	Unitary council
34	Richmond upon Thames	48.1%	London borough
35	Camden	48.0%	London borough
36	South Gloucestershire	46.8%	Unitary council
37	Walsall	46.7%	Metropolitan borough
38	Hounslow	46.4%	London borough
39	Coventry	46.1%	Metropolitan borough
40	Newham	45.6%	London borough
41	Ealing	45.0%	London borough
42	Bristol, City of	43.7%	Unitary council
43	Sheffield	42.6%	Metropolitan borough
44	County Durham	41.9%	Unitary council
45	Derby	40.5%	Unitary council
46	Northumberland	39.8%	Unitary council
47	North Somerset	39.8%	Unitary council
48	Manchester	38.9%	Metropolitan borough
49	Brent	38.7%	London borough
50	Dorset	38.5%	Unitary council
51	Southampton	37.9%	Unitary council
52	Solihull	37.8%	Metropolitan borough
53	Somerset	37.7%	Unitary council
54	York	35.8%	Unitary council
55	Darlington	35.8%	Unitary council
56	Hillingdon	35.6%	London borough
57	Kingston upon Thames	35.4%	London borough
58	Tameside	35.2%	Metropolitan borough
59	Bradford	35.1%	Metropolitan borough
60	Gateshead	34.9%	Metropolitan borough
61	Kensington and Chelsea	34.4%	London borough
62	Hackney	34.3%	London borough
63	Herefordshire, County of	33.5%	Unitary council
64	Doncaster	33.0%	Metropolitan borough
65	Trafford	32.9%	Metropolitan borough
66	Havering	32.6%	London borough
67	Lambeth	32.5%	London borough
68	Wolverhampton	32.4%	Metropolitan borough
69	Telford and Wrekin	32.0%	Unitary council
70	St. Helens	31.9%	Metropolitan borough
71	Windsor and Maidenhead	31.7%	Unitary council
72	Enfield	30.6%	London borough
73	Croydon	29.3%	London borough
74	North Northamptonshire	29.3%	Unitary council
75	Harrow	28.7%	London borough
76	Tower Hamlets	28.3%	London borough
77	Swindon	28.0%	Unitary council
78	Bexley	27.8%	London borough
79	North East Lincolnshire	27.3%	Unitary council
80	Plymouth	27.1%	Unitary council
81	North Lincolnshire	26.3%	Unitary council
82	Hartlepool	26.3%	Unitary council
83	Wiltshire	25.7%	Unitary council
84	Oldham	25.2%	Metropolitan borough
85	Knowsley	24.6%	Metropolitan borough
86	Wigan	23.2%	Metropolitan borough
87	Waltham Forest	23.1%	London borough
88	West Northamptonshire	22.8%	Unitary council
89	Southend-on-Sea	22.5%	Unitary council
90	Stockport	22.4%	Metropolitan borough
91	Cornwall	22.0%	Unitary council
92	Bournemouth, Christchurch and Poole	21.8%	Unitary council
93	Cheshire West and Chester	21.5%	Unitary council
94	Sutton	20.8%	London borough
95	Bury	20.7%	Metropolitan borough
96	Rotherham	20.6%	Metropolitan borough
97	Middlesbrough	20.5%	Unitary council
98	Westmorland and Furness	20.4%	Unitary council
99	East Riding of Yorkshire	20.3%	Unitary council
100	Reading	20.0%	Unitary council
101	Barnet	19.9%	London borough
102	Stoke-on-Trent	19.6%	Unitary council
103	Wakefield	18.7%	Metropolitan borough
104	Halton	17.5%	Unitary council
105	Central Bedfordshire	17.4%	Unitary council
106	Peterborough	17.1%	Unitary council
107	Haringey	16.9%	London borough
108	North Tyneside	16.4%	Metropolitan borough
109	Kirklees	16.2%	Metropolitan borough
110	Slough	16.1%	Unitary council
111	Bedford	16.0%	Unitary council
112	Calderdale	15.5%	Metropolitan borough
113	Blackpool	15.4%	Unitary council
114	Stockton-on-Tees	15.4%	Unitary council
115	Redbridge	14.9%	London borough
116	Leeds	13.6%	Metropolitan borough
117	Liverpool	13.1%	Metropolitan borough
118	Medway	13.0%	Unitary council
119	Wirral	12.7%	Metropolitan borough
120	Redcar and Cleveland	10.5%	Unitary council
=121	Kingston upon Hull, City of	10.4%	Unitary council
=121	West Berkshire	10.3%	Unitary council
=121	Shropshire	9.0%	Unitary council
=121	Brighton and Hove	7.3%	Unitary council
=121	Cheshire East	6.3%	Unitary council
=121	South Tyneside	4.7%	Metropolitan borough
=121	Sefton	1.0%	Metropolitan 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

Cumberland: Revenue Outturn return not received in time for publication
Dudley: Revenue Outturn return not received in time for publication
Sandwell: Revenue Outturn return not received in time for publication

Shown but not ranked

City of London: 239.5%
Isles of Scilly: Revenue Outturn return not received in time for publication