Skip to Main Content

Not winners and losers: technical adjustments and the 2026 revaluation

(Shutterstock)

Local government finance specialist Mark Catlow looks at how authorities can build estimates of technical adjustments now, to help avoid problems later.

Please subscribe or upgrade your membership. To continue reading this article please sign in below or subscribe to our site.

Subscribe

In a revaluation year, it is important to keep an eye on technical adjustments to top‑ups and tariffs (TU/T). These adjustments remove the effect

‘Half-baked’ plans to overhaul Scottish local government will lead to significant financial costs that have not been thought through and risk repeating the flawed process of local government reorganisation (LGR) in England, ministers have been warned.

(Shutterstock)