Transitional Protections Grant Determination 2026 to 2027

This grant determination encompasses the 100% Income Protection Grant, 95% Income Protection Grant, and the Fire and Rescue Real-Terms Floor as set out at the 2026-27 Local Government Finance Settlement on 9 February 2026.

The purpose of the 100% Income Protection Grant is to ensure that no local authority in receipt of the grant sees a reduction in their Core Spending Power in 2026-27 compared to 2025-26, after taking into account the increase in council tax levels. The purpose of the 95% Income Protection Grant is to ensure that no local authority in receipt of the grant sees a greater than 5% reduction in their Core Spending Power in 2026-27 compared to 2025-26, after taking into account the increase in council tax levels. The purpose of the Fire and Rescue Real-Terms Floor is to ensure that Fire and Rescue Authorities see an above real-terms Core Spending Power increase of at least 3.8% in 2026-27 compared to 2025-26.