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<p>Funding baselines for local authorities in England are based on an assessment of
their relative needs and resources, including deprivation levels and council tax income.
Our fair funding review is looking again at how we do this and is working towards
implementation in 2020/21.</p><p>A 12 week technical consultation on relative needs
was published on 19 December 2017 which sets out the Government’s approach to the
fair funding review and seeks views on what factors should be reflected by a new local
government funding formula.</p><p>Furthermore, the improved Better Care Fund is allocated
in such a way that the overall distribution of adult social care funding, including
the council tax precept, will reflect adult social care pressures across the country
and relative tax bases.</p>
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