The council tax level assumed for each of the six councils in the final Local Government Settlement for 2026-27 to 2028-29 is based on the actual Band D level for each council in 2025-26.

As set out in the answer to Question UIN 5955, to calculate their Core Spending Power, we assume City of Westminster, Wandsworth, Kensington and Chelsea, Hammersmith and Fulham, City of London, and Windsor and Maidenhead increase their council tax by 5% in 2026-27. We also assume they will increase their council tax by 5% plus £150 in 2027-28 and 2028-29. The actual level of council tax remains a local decision for individual councils, taking into consideration a range of local factors including the impact on taxpayers.

With regards to the national notional level of council tax, there is no bespoke treatment for these authorities. The Local Government Finance Settlement uses the national notional council tax level to calculate the resource adjustment, which accounts for the different council tax raising ability between local authorities.

The council tax level assumed for each of the six councils in the final Local Government Settlement for 2026-27 to 2028-29 is based on the actual Band D level for each council in 2025-26.

As set out in the answer to Question UIN 5955, to calculate their Core Spending Power, we assume City of Westminster, Wandsworth, Kensington and Chelsea, Hammersmith and Fulham, City of London, and Windsor and Maidenhead increase their council tax by 5% in 2026-27. We also assume they will increase their council tax by 5% plus £150 in 2027-28 and 2028-29. The actual level of council tax remains a local decision for individual councils, taking into consideration a range of local factors including the impact on taxpayers.

With regards to the national notional level of council tax, there is no bespoke treatment for these authorities. The Local Government Finance Settlement uses the national notional council tax level to calculate the resource adjustment, which accounts for the different council tax raising ability between local authorities.

It is for individual councils to decide their level of council tax, taking into consideration a range of local factors, including the impact on taxpayers. We expect local authorities to support vulnerable taxpayers in all bands from council tax increases where possible, including by providing a local council tax support scheme.

The Government has set a core referendum principle of 3% and a 2% adult social care precept for 2026-27. Where referendum principles are in place, councils seeking to set an increase above this threshold must have it approved by voters.

The Government remains committed to ensuring the council tax system is fair for taxpayers and local authorities, and will continue to keep the system under review.

Government does not intend to set referendum principles for six authorities in 2027-28 and 2028-29 including City of Westminster and Wandsworth. Within our modelling, we made an assumption that these authorities increase their council tax by 5% plus an additional £150 in each of 2027-28 and 2028-29 for the purposes of calculating their funding floor allocations in these years. Decisions on council tax levels in these areas remain a matter for the individual local authorities.

The Local Government Finance Settlement ensured these councils were funded according to their needs, taking into account their ability to raise council tax, assuming 5% plus £150 in each of 2027-28 and 2028-29. We monitor the financial health of councils on a regular basis using a range of data as well as through extensive direct engagement. While councils are responsible for their own financial management, any council that has concerns about its ability to set or maintain a balanced budget should approach the department in the first instance where we will treat all discussions in confidence.

The Government recognises the concerns of members of defined benefit pension schemes whose benefits accrued before 1997 are not subject to indexation.

The design of pension benefits, including whether discretionary increases may be awarded and whether employer consent is required, is a matter for each scheme’s trust deed and rules. Trustees in turn, must act in accordance with their fiduciary duties, trust law and scheme rules. The Pensions Regulator already expects trustees to consider whether discretionary increases would be in members’ interests, including any history of making such awards. However, the Regulator does not have the power to require discretionary increases to be paid where this is not permitted under scheme rules.

Analysis by the Pensions Regulator shows that 17 per cent of members of private sector defined benefit pension schemes do not receive any pre-1997 indexation on benefits in excess of any Guaranteed Minimum Pension rights accrued between 1988 and 1997, which must be indexed by the scheme. This information is published and available at:

https://www.thepensionsregulator.gov.uk/en/document-library/research-and-analysis/data-requests#indexation

The Department does not hold central data on the number of defined benefit schemes in surplus where discretionary increases have been proposed but not implemented due to a lack of employer consent. Decisions on discretionary increases are taken at scheme level, reflecting individual funding positions, scheme rules and employer covenants. The Regulator has been considering how it might strengthen its evidence base in this area, and any insights from that work may help inform future thinking.

When it comes to requirements on schemes to provide advance notification when policies on discretionary increases are changed or withdrawn, trustees must continue to comply with existing disclosure requirements.

Recent reforms will give trustees of well‑funded defined benefit schemes greater flexibility in relation to scheme surplus, subject to safeguarding members’ benefits. This may place trustees in a stronger position to negotiate benefit improvements, including discretionary increases where appropriate.

The Government recognises the concerns of members of defined benefit pension schemes whose benefits accrued before 1997 are not subject to indexation.

The design of pension benefits, including whether discretionary increases may be awarded and whether employer consent is required, is a matter for each scheme’s trust deed and rules. Trustees in turn, must act in accordance with their fiduciary duties, trust law and scheme rules. The Pensions Regulator already expects trustees to consider whether discretionary increases would be in members’ interests, including any history of making such awards. However, the Regulator does not have the power to require discretionary increases to be paid where this is not permitted under scheme rules.

Analysis by the Pensions Regulator shows that 17 per cent of members of private sector defined benefit pension schemes do not receive any pre-1997 indexation on benefits in excess of any Guaranteed Minimum Pension rights accrued between 1988 and 1997, which must be indexed by the scheme. This information is published and available at:

https://www.thepensionsregulator.gov.uk/en/document-library/research-and-analysis/data-requests#indexation

The Department does not hold central data on the number of defined benefit schemes in surplus where discretionary increases have been proposed but not implemented due to a lack of employer consent. Decisions on discretionary increases are taken at scheme level, reflecting individual funding positions, scheme rules and employer covenants. The Regulator has been considering how it might strengthen its evidence base in this area, and any insights from that work may help inform future thinking.

When it comes to requirements on schemes to provide advance notification when policies on discretionary increases are changed or withdrawn, trustees must continue to comply with existing disclosure requirements.

Recent reforms will give trustees of well‑funded defined benefit schemes greater flexibility in relation to scheme surplus, subject to safeguarding members’ benefits. This may place trustees in a stronger position to negotiate benefit improvements, including discretionary increases where appropriate.

The Government recognises the concerns of members of defined benefit pension schemes whose benefits accrued before 1997 are not subject to indexation.

The design of pension benefits, including whether discretionary increases may be awarded and whether employer consent is required, is a matter for each scheme’s trust deed and rules. Trustees in turn, must act in accordance with their fiduciary duties, trust law and scheme rules. The Pensions Regulator already expects trustees to consider whether discretionary increases would be in members’ interests, including any history of making such awards. However, the Regulator does not have the power to require discretionary increases to be paid where this is not permitted under scheme rules.

Analysis by the Pensions Regulator shows that 17 per cent of members of private sector defined benefit pension schemes do not receive any pre-1997 indexation on benefits in excess of any Guaranteed Minimum Pension rights accrued between 1988 and 1997, which must be indexed by the scheme. This information is published and available at:

https://www.thepensionsregulator.gov.uk/en/document-library/research-and-analysis/data-requests#indexation

The Department does not hold central data on the number of defined benefit schemes in surplus where discretionary increases have been proposed but not implemented due to a lack of employer consent. Decisions on discretionary increases are taken at scheme level, reflecting individual funding positions, scheme rules and employer covenants. The Regulator has been considering how it might strengthen its evidence base in this area, and any insights from that work may help inform future thinking.

When it comes to requirements on schemes to provide advance notification when policies on discretionary increases are changed or withdrawn, trustees must continue to comply with existing disclosure requirements.

Recent reforms will give trustees of well‑funded defined benefit schemes greater flexibility in relation to scheme surplus, subject to safeguarding members’ benefits. This may place trustees in a stronger position to negotiate benefit improvements, including discretionary increases where appropriate.

The Government recognises the concerns of members of defined benefit pension schemes whose benefits accrued before 1997 are not subject to indexation.

The design of pension benefits, including whether discretionary increases may be awarded and whether employer consent is required, is a matter for each scheme’s trust deed and rules. Trustees in turn, must act in accordance with their fiduciary duties, trust law and scheme rules. The Pensions Regulator already expects trustees to consider whether discretionary increases would be in members’ interests, including any history of making such awards. However, the Regulator does not have the power to require discretionary increases to be paid where this is not permitted under scheme rules.

Analysis by the Pensions Regulator shows that 17 per cent of members of private sector defined benefit pension schemes do not receive any pre-1997 indexation on benefits in excess of any Guaranteed Minimum Pension rights accrued between 1988 and 1997, which must be indexed by the scheme. This information is published and available at:

https://www.thepensionsregulator.gov.uk/en/document-library/research-and-analysis/data-requests#indexation

The Department does not hold central data on the number of defined benefit schemes in surplus where discretionary increases have been proposed but not implemented due to a lack of employer consent. Decisions on discretionary increases are taken at scheme level, reflecting individual funding positions, scheme rules and employer covenants. The Regulator has been considering how it might strengthen its evidence base in this area, and any insights from that work may help inform future thinking.

When it comes to requirements on schemes to provide advance notification when policies on discretionary increases are changed or withdrawn, trustees must continue to comply with existing disclosure requirements.

Recent reforms will give trustees of well‑funded defined benefit schemes greater flexibility in relation to scheme surplus, subject to safeguarding members’ benefits. This may place trustees in a stronger position to negotiate benefit improvements, including discretionary increases where appropriate.

The Government recognises the concerns of members of defined benefit pension schemes whose benefits accrued before 1997 are not subject to indexation.

The design of pension benefits, including whether discretionary increases may be awarded and whether employer consent is required, is a matter for each scheme’s trust deed and rules. Trustees in turn, must act in accordance with their fiduciary duties, trust law and scheme rules. The Pensions Regulator already expects trustees to consider whether discretionary increases would be in members’ interests, including any history of making such awards. However, the Regulator does not have the power to require discretionary increases to be paid where this is not permitted under scheme rules.

Analysis by the Pensions Regulator shows that 17 per cent of members of private sector defined benefit pension schemes do not receive any pre-1997 indexation on benefits in excess of any Guaranteed Minimum Pension rights accrued between 1988 and 1997, which must be indexed by the scheme. This information is published and available at:

https://www.thepensionsregulator.gov.uk/en/document-library/research-and-analysis/data-requests#indexation

The Department does not hold central data on the number of defined benefit schemes in surplus where discretionary increases have been proposed but not implemented due to a lack of employer consent. Decisions on discretionary increases are taken at scheme level, reflecting individual funding positions, scheme rules and employer covenants. The Regulator has been considering how it might strengthen its evidence base in this area, and any insights from that work may help inform future thinking.

When it comes to requirements on schemes to provide advance notification when policies on discretionary increases are changed or withdrawn, trustees must continue to comply with existing disclosure requirements.

Recent reforms will give trustees of well‑funded defined benefit schemes greater flexibility in relation to scheme surplus, subject to safeguarding members’ benefits. This may place trustees in a stronger position to negotiate benefit improvements, including discretionary increases where appropriate.

It has not proved possible to respond to the hon. Member in the time available before Prorogation.

It has not proved possible to respond to the hon. Member in the time available before Prorogation.

It has not proved possible to respond to the hon. Member in the time available before Prorogation.

It has not proved possible to respond to the hon. Member in the time available before Prorogation.

It has not proved possible to respond to the hon. Member in the time available before Prorogation.