This spots councils that first declared effective bankruptcy and then moved onto government bailouts — showing how the government now prefers quiet rescues over public bankruptcies. Why care: it reveals that some councils' troubles did not end with the bankruptcy declaration; they simply changed form. If a council has this flag, it went bust and then needed ongoing emergency help afterwards.
| name | s114_to_efs_transition |
|---|---|
| dataset | 04-efs-s114 |
| kind | constructed |
| type | boolean |
| unit | boolean |
| grain | council |
| role | feature |
| source | formula: s114_issued AND efs_years_count > 0, with efs_first_year vs s114_first_date ordering; inputs: s114_issued, efs_years_count, efs_first_year, s114_first_date (this dataset) |
| period | 2018-2026 union of components' windows |
| missingness | unknown for the s114 component — hand-compiled unofficial list; absence of an s114 record is not evidence of absence, so transitions can be missed. |
| score_note | Interesting policy-shift marker, but depends on unofficial dates and coarse year ordering. |
| peer_group | council class (district / county / unitary / metropolitan / London) — not yet scored on the leaderboard |
Identifies councils whose s114 bankruptcy was followed by entry into the EFS regime — post-2020, s114 notices have largely been substituted by EFS. It captures the policy shift from declared bankruptcy to negotiated exceptional support. Caveat: date ordering relies on the unofficial s114 dates and financial-year granularity of EFS.