Special Expenses
Case reference FOI2025/00703
Received 13 August 2025
Published 10 September 2025
Request
Phase 1 – Priority Information (Financial Year 2024 -25) 1. Actual Cost of Services – 2024/25 * Confirmation of the actual cost of services funded through RTW Special Expenses for the 2024/25 financial year, including the total budgeted amount and any forecast outturn if available, together with a breakdown of the principal areas of expenditure. 2. Capital Financing Charges * Confirmation of whether RTW Special Expenses currently include capital financing charges; * If so: * The amount charged in the most recent financial year. * The method used to calculate these charges. 3. SE Increases and Basis of Calculation * Confirmation of whether Special Expenses were automatically increased in line with Borough-wide council tax rises in the most recent financial year, regardless of actual service cost changes. * If so, please provide: * The policy or rationale for this practice. * Any council reports or decisions authorising this approach. * The percentage and monetary change in RTW SE for that year. 4. Year-End Surpluses and Deficits * How the year-end surplus or deficit for RTW SE in the most recent financial year was treated in the Council’s accounts. * Whether any amount was carried forward or absorbed into the Borough’s General Fund. * Summary figures for that surplus or deficit. * Any supporting documentation or policies confirming the treatment. 5. Staff Costs * Details of staff costs currently included in RTW SE for the most recent financial year, including: * The roles or services these staff support. * The methodology used to apportion staff time and cost to Special Expenses. * How staff time spent on borough-wide or corporate functions is excluded.
Response
1. Actual Cost of Services - 2024/25 * Confirmation of the actual cost of services funded through RTW Special Expenses for the 2024/25 financial year, including the total budgeted amount and any forecast outturn if available, together with a breakdown of the principal areas of expenditure.
Please see attached.
2. Capital Financing Charges * Confirmation of whether RTW Special Expenses currently include capital financing charges;
Yes.
If so: The amount charged in the most recent financial year.
£55,045.
* The method used to calculate these charges.
A percentage of the cost of capital.
3. SE Increases and Basis of Calculation
The net direct, plus capital and a share of support services. * Confirmation of whether Special Expenses were automatically increased in line with Borough-wide council tax rises in the most recent financial year, regardless of actual service cost changes.
Since the introduction of council tax capping regulations, the basic relevant council tax increase which includes both General and Special Expenses constrains movement outside of the capping threshold.
If so, please provide: The policy or rationale for this practice.
Information not held.
* Any council reports or decisions authorising this approach.
Information not held.
* The percentage and monetary change in RTW SE for that year.
Council Tax increases are on the website.
4. Year-End Surpluses and Deficits
Council Tax is calculated on an annual budget basis. * How the year-end surplus or deficit for RTW SE in the most recent financial year was treated in the Council's accounts.
The Financial Report is for TWBC and actuals are not separated into General and Special Expenses.
* Whether any amount was carried forward or absorbed into the Borough's General Fund.
Accounts are prepared on a whole TWBC basis and not separated into General and Special Expenses.
Summary figures for that surplus or deficit. Treatment is on an annual budget basis. Any supporting documentation or policies confirming the treatment.
The Financial Report is prepared in accordance with the Accounts and Audit Regulations supported by International Financial Reporting Standards.
5. Staff Costs
* Details of staff costs currently included in RTW SE for the most recent financial year,
Direct staff costs are included in the breakdown response to Q1. Indirect are included within support services recharge.
including: * The roles or services these staff support.
As above
* The methodology used to apportion staff time and cost to Special Expenses.
As above.
* How staff time spent on borough-wide or corporate functions is excluded.
A percentage allocation is made for support services.
Documents
This is Tunbridge Wells Borough Council's response to a freedom of information (FOI) or environmental information regulations (EIR) request.