The Local Council Report / Revenue Outturn / Central services ratio · markdown view

Central services ratio

% of total service expenditure · constructed · council-year

Of every pound this council spends on services, how much goes on running the organisation itself — finance, HR, IT, collecting council tax, running elections — rather than on frontline services like bins, housing and care. Higher isn't automatically waste, but two similar councils shouldn't need very different shares.

councils
316
median
10.74
q1
3.03
q3
27.41
min
-0.1
max
79.28

Distribution

0.471.36

Worst 10

CouncilClassValueIn its class
Oadby & Wigstondistrict79.281st worst of 164
Guildforddistrict77.872nd worst of 164
Brentwooddistrict75.923rd worst of 164
Hertsmeredistrict73.384th worst of 164
Uttlesforddistrict59.935th worst of 164
King's Lynn & West Norfolkdistrict55.266th worst of 164
South Norfolkdistrict53.467th worst of 164
Canterburydistrict53.248th worst of 164
Cheltenhamdistrict52.529th worst of 164
Eastleighdistrict52.0510th worst of 164

Best 10

CouncilClassValueIn its class
Blackpool UAunitary-0.11st best of 62
Barking & Dagenhamlondon-0.061st best of 33
Brighton & Hove UAunitary0.232nd best of 62
Westmorland and Furnessunitary0.43rd best of 62
Dorset UAunitary0.424th best of 62
Hertfordshire CCcounty0.471st best of 21
Derbyshire CCcounty0.562nd best of 21
Greenwichlondon0.62nd best of 33
Surrey CCcounty0.663rd best of 21
Nottinghamshire CCcounty0.694th best of 21

Definition

namecentral-services-ratio
dataset01-revenue-outturn
kindconstructed
typepercentage
unit% of total service expenditure
graincouncil-year
rolefeature
source"Formula: `RO6_centot_net_cur_exp / RS_totsx_net_exp`. Inputs: this dataset's CSV only"
period"FY 2017-18 to 2024-25, annual (year_ending 201803-202503)"
missingnessRows with status other than "submitted" (i.e. "total" aggregates and "not submitted") must be filtered out; a non-submitted council-year is a genuine gap, not zero. 2024-25 covers 410/411 councils. Councils abolished/created in 2017-25 reorganisations appear only for the years they existed.
calculatedcalculated/central-services-ratio.csv
calculated_rows3429
calculated_periods2017-18 to 2024-25
calculated_date2026-08-13
score_noteRecharge-robust overhead comparator computable from this CSV alone, but substantially overlaps corporate-overhead-ratio.
peer_groupdistricts (n=204), unitaries (n=65), metropolitan boroughs (n=36), London boroughs (n=33), counties (n=27) — scored within each class against its median/IQR

Broader overhead share: all central functions (including tax collection and registration) over total service expenditure. More robust to each council's recharge-line choices than the corporate overhead ratio, so it is the safer overhead comparator across councils within a class.

Validation note (13 Aug 2026)

Independent recomputation from the published RS files confirmed the anchors (Worcester 19.42%, Birmingham 4.60%, Woking 35.21%) and the spread (councils-only IQR ~3-27%). Structural caveat confirmed: shire districts' median is ~27% vs 1.5-3.4% for counties/mets/London/unitaries — districts carry council tax collection, elections and corporate core on a small total-service denominator, so a high ratio there is a class feature, not proportionately higher overhead. Compare within council class only.