Portsmouth City Council: where the money comes from, where it goes, and what has been cut

The record: funding and spending

What the council says it has had to save

The council restates a running total in each year’s budget report. Each total includes that year’s planned savings, and all are in cash. They are the council’s own figures and are not on the same basis as the returns above.

• 2011/12 to 2026/27 (statement made Feb 2026): Council statement (Feb 2026 budget report) of cumulative savings since 2011/12 — £113m.

  Council statementRe-checked in the source by a separate agent.Portsmouth City Council (Director of Finance & Resources, S.151 Officer), Portsmouth City Council - Budget & Council Tax 2026/27, Medium-Term Budget Forecast 2027/28 to 2029/30 & Capital Strategy 2026/27 to 2035/36 (Full Council report) (Executive Summary, p.7 ('Context'); also para 5.1, p.18 ('£113m in savings and efficiencies over the past 14 years')). Council's own cash-terms cumulative figure; base year is 2011/12, not 2010. Includes 2026/27 planned savings ('will have made'). Mix of cuts, efficiencies and income; not real terms; no year-by-year breakdown given in report.

• 2011/12 to 2025/26 (statement made Feb 2025): Council statement (Feb 2025 budget report) of cumulative savings since 2011/12 — £110m (50% of controllable spend).

  Council statementRe-checked in the source by a separate agent.Portsmouth City Council (Director of Finance & Resources, S.151 Officer), Portsmouth City Council - Budget & Council Tax 2025/26, Medium-Term Budget Forecast 2026/27 to 2028/29 & Capital Strategy 2025/26 to 2034/35 (Full Council report) (Executive Summary, p.5; para 5.1, p.16 ('over the past 13 years')). Cash terms; 'controllable spend' denominator not defined in the extract read. Includes planned 2025/26 savings.

• 2011/12 to 2024/25 (statement made Feb 2024): Council statement (Feb 2024 budget report) of cumulative savings since 2011/12 — £108m (49% of controllable spend).

  Council statementRe-checked in the source by a separate agent.Portsmouth City Council (Director of Finance & Resources, S.151 Officer), Portsmouth City Council - Budget & Council Tax 2024/25 & Medium Term Budget Forecast 2025/26 to 2027/28 (Executive Summary, p.6; para 5.1, p.16). Cash terms; includes planned 2024/25 savings.

• 2011/12 to 2023/24 (statement made Feb 2023): Council statement (Feb 2023 budget report) of cumulative savings since 2011/12 — £106m (49% of controllable spend).

  Council statementFrom the source document; not in the re-check sample.Portsmouth City Council (Director of Finance & Resources, S.151 Officer), Portsmouth City Council - Budget & Council Tax 2023/24 & Medium Term Budget Forecast 2024/25 to 2026/27 (Executive Summary, p.6; para 5.1, p.17 ('over the past 12 years')). Cash terms. Successive statements (£106m, £108m, £110m, £113m) rise by roughly each year's £2m-£3m savings, consistent with one running total.

The last three budgets

The council’s “net revenue budget” is smaller than the funding figure above. It leaves out schools and other grants tied to particular services.

• 2026/27: Net revenue budget (net spending) 2026/27 as recommended — £256,733,200 (+£16,206,700 or 6.7% on Original Budget 2025/26).

  Agreed by the councilRe-checked in the source by a separate agent.Portsmouth City Council (Director of Finance & Resources, S.151 Officer), Portsmouth City Council - Budget & Council Tax 2026/27, Medium-Term Budget Forecast 2027/28 to 2029/30 & Capital Strategy 2026/27 to 2035/36 (Full Council report) (para 10.3, p.31; Appendix A General Fund Summary (Appendices doc p.2) 'TOTAL NET EXPENDITURE 256,733,200'). Cash, net revenue (General Fund). Approved by Full Council 24 Feb 2026 with Labour and Conservative amendments carried (see minutes); the amendments' effect on this total was not checked line by line (Labour amendment described as funded by reducing the City Centre Road budget).

• 2026/27: Council tax increase 2026/27: 4.99% (2.99% general + 2.0% adult social care precept); Band D PCC element £1,908.41 (from £1,817.62) — 4.99%; Band D £1,908.41.

  Agreed by the councilRe-checked in the source by a separate agent.Portsmouth City Council (Director of Finance & Resources, S.151 Officer), Portsmouth City Council - Budget & Council Tax 2026/27, Medium-Term Budget Forecast 2027/28 to 2029/30 & Capital Strategy 2026/27 to 2035/36 (Full Council report) (Executive Summary p.8; Appendix A 'Calculation of the Council Tax 2026/27' (Appendices doc p.1); para 1.12 p.3 (4.99% = £5.4m)). Council tax requirement £112,545,426 on taxbase 58,973.4 (Appendix A). Reform UK amendment to cut to 3.49% was LOST (minutes p.6-8).

• 2026/27: Savings required and agreed for 2026/27 — £3.0m (about 1.7% per para 9.5); £3,000,000 recurring in each of 2026/27-2028/29 per Appendix C.

  Agreed by the councilRe-checked in the source by a separate agent.Portsmouth City Council (Director of Finance & Resources, S.151 Officer), Portsmouth City Council - Budget & Council Tax 2026/27, Medium-Term Budget Forecast 2027/28 to 2029/30 & Capital Strategy 2026/27 to 2035/36 (Full Council report) (para 1.5 p.2; Appendix C 'Indicative Budget Savings 2026/27' (Appendices doc pp.5-7), Grand Total 3,000,000). Appendix C is titled 'Indicative'; S.151 says savings included are those rated medium-or-above confidence (para 17.8). The £3m mixes cost reductions, income and recharges; most lines are stated as 'No impact on service provision'.

• 2026/27 onward: Largest named saving 2026/27 (an indicative saving approved within the budget): a market-led approach to buying home care (domiciliary care), Adult Services — £1,200,000 p.a..

  Agreed by the councilRe-checked in the source by a separate agent.Portsmouth City Council, Appendix A to H 11 Feb 26 (Budget 2026/27 appendices) (Appendix C item 020, p.6). Stated impact: residents still get needs met but 'may be some change in the care providers'. Delivery not yet reported (Q1 monitoring shows Adult care overspend £1.3m).

• 2026/27: Portfolio totals of 2026/27 savings — Community Wellbeing, Health & Care £1,924,900; Central Services £400,000; Children, Families & Education £360,200; Leader £148,000; Culture, Regeneration & Econ Dev £68,700; Environmental Services £40,000; Community Safety, Leisure & Sport £23,200; Planning £20,000; Housing £15,000.

  Agreed by the councilFrom the source document; not in the re-check sample.Portsmouth City Council, Appendix A to H 11 Feb 26 (Budget 2026/27 appendices) (Appendix C pp.5-7 portfolio totals). Recurring figures shown identical for 2026/27, 2027/28, 2028/29.

• 2026/27: Use of reserves 2026/27: budget makes a small contribution TO general reserves; general reserves forecast £22.3m at 31 Mar 2027 vs £12m minimum — Contribution to balances £173,779; General Reserves £22,286,060 at 31 Mar 2027; minimum £12.0m.

  Agreed by the councilRe-checked in the source by a separate agent.Portsmouth City Council (Director of Finance & Resources, S.151 Officer), Portsmouth City Council - Budget & Council Tax 2026/27, Medium-Term Budget Forecast 2027/28 to 2029/30 & Capital Strategy 2026/27 to 2035/36 (Full Council report) (Executive Summary p.8; Appendix A General Fund Summary (Appendices doc p.2); recommendation 11 p.12). Separately, 'Transfer to/(from) Reserves' line £8,450,900 and a 'one-off' Collection Fund surplus of £2.5m are in the budget; also £20.9m corporate contingency (para 17.22). MTRS reserve uncommitted balance estimated £4.9m (para 17.20).

• 2026/27: Dedicated Schools Grant (SEND) deficit budgeted for first time — Overall DSG deficit £4.5m set for 2026/27; statutory override to March 2028.

  Council statementFrom the source document; not in the re-check sample.Portsmouth City Council (Director of Finance & Resources, S.151 Officer), Portsmouth City Council - Budget & Council Tax 2026/27, Medium-Term Budget Forecast 2027/28 to 2029/30 & Capital Strategy 2026/27 to 2035/36 (Full Council report) (paras 1.16-1.19 p.3). Outside General Fund; S.151 warns accumulated DSG deficit could fall on General Fund when override ends.

• 2026/27: Full Council approved the 2026/27 budget incorporating the Labour and Conservative group amendments; Reform UK amendment (3.49% council tax) lost — Approved 24 Feb 2026 (Reform/Portsmouth Independents etc. abstained per recorded vote).

  Agreed by the councilFrom the source document; not in the re-check sample.Portsmouth City Council (Democratic Services), Public minutes, Full Council 24 February 2026 (Minute 10, pp.5-10). Amendment contents only partly read (Labour: local schemes funded by reducing City Centre Road budget; Conservative: feasibility study and minor capital items).

• 2027/28 to 2029/30: Medium-term forecast deficit 2027/28-2029/30 — £3m over three years (£1m savings per year from 2027/28), could vary +/- £6m (£2.0m p.a.); minimum savings requirement £1m for 2027/28.

  Agreed by the councilRe-checked in the source by a separate agent.Portsmouth City Council (Director of Finance & Resources, S.151 Officer), Portsmouth City Council - Budget & Council Tax 2026/27, Medium-Term Budget Forecast 2027/28 to 2029/30 & Capital Strategy 2026/27 to 2035/36 (Full Council report) (para 1.14-1.15 p.3; Executive Summary p.9; recommendation 9 p.12). Predicated on 4.99% council tax rises each year; described as indicative. Appendix A forecast shows underlying deficits of £807,665 (2027/28), £2,035,923 (2028/29), £2,905,619 (2029/30) with General Reserves falling to £16.5m by 31 Mar 2030 - these are cumulative-style per-year figures and should not be summed with the £3m statement without reconciliation. Local government reorganisation may replace the council before 2029/30.

• 2025/26: Budget 2025/26: net spending £240,526,500 (+8.5%); council tax +4.99%; savings £2.0m; balanced only with one-off funding leaving underlying deficit £4.4m — Net £240,526,500; CT 4.99%; savings £2.0m; underlying deficit £4.4m.

  Agreed by the councilRe-checked in the source by a separate agent.Portsmouth City Council (Director of Finance & Resources, S.151 Officer), Portsmouth City Council - Budget & Council Tax 2025/26, Medium-Term Budget Forecast 2026/27 to 2028/29 & Capital Strategy 2025/26 to 2034/35 (Full Council report) (para 1 bullets p.2; Executive Summary pp.5-7; para 10.3 p.28). Forecast deficit then £9m to 2028/29 (+/- £6m), with £3m minimum savings for 2026/27. General Reserves forecast £22.1m; minimum £10m. Approved by Full Council 25 Feb 2025 (minutes p.15).

• 2025/26: Named savings 2025/26 (Appendix C, total £2,000,000) — Largest: parking fees review £356,000; Russets short-term care subsidy ended £220,000; waste collection lower staff/fuel costs £190,000; private hire transport full cost recovery £160,000; care-experienced young adults placements £150,000.

  Agreed by the councilFrom the source document; not in the re-check sample.Portsmouth City Council, Apps A - H (Budget 2025/26 appendices) (Appendix C pp.5-7). Some items are income or already-implemented contract changes.

• 2024/25: Budget 2024/25: net spending £221,698,100 (+10.0%); council tax +4.99%; savings £2.0m; drew £0.2m from General Reserves — Net £221,698,100; CT 4.99%; savings £2.0m.

  Agreed by the councilRe-checked in the source by a separate agent.Portsmouth City Council (Director of Finance & Resources, S.151 Officer), Portsmouth City Council - Budget & Council Tax 2024/25 & Medium Term Budget Forecast 2025/26 to 2027/28 (para 10.3 p.29; Executive Summary pp.6-8). Draw from reserves stated in 2025/26 report para 6.1 p.17 (original budget 'relied on a draw down from General Reserves of £0.2m'), later revised to a £591,647 contribution (para 6.9 p.18). Forecast deficit then £3m to 2027/28 (+/- £5m). Approved 13 Feb 2024 (minutes p.7).

• 2024/25: Named savings 2024/25 (Appendix C, total £2,000,000) — Largest: waste electricity income £550,000; in-house care charges to other organisations £430,000; Microsoft 365 licences £300,000; outsourced building services contract £157,000; garden waste charge +19p/fortnight £60,000; civic office wing mothballed £50,000.

  Agreed by the councilFrom the source document; not in the re-check sample.Portsmouth City Council, Apps A to G (Budget 2024/25 appendices) (Appendix C pp.5-7). Mostly income and efficiency; no service closures listed.

Services cut, reduced or charged for

Decisions recorded in council papers. A decision is not proof that a change has happened: no evidence was found that these were carried out.

• 2026/27: 2026/27: Portsea library to extend its existing self-service model to all opening hours, with extra volunteers on site (indicative saving approved within the budget) — £28,000 p.a..

  Agreed by the councilRe-checked in the source by a separate agent.Portsmouth City Council, Appendix A to H 11 Feb 26 (Budget 2026/27 appendices) (Appendix C item 031, p.7). Approved as part of budget 24 Feb 2026; implementation date/status not found.

• 2026/27: 2026/27: Reduction of lamp-post mounted planters following legal judgements — £23,200 p.a..

  Agreed by the councilFrom the source document; not in the re-check sample.Portsmouth City Council, Appendix A to H 11 Feb 26 (Budget 2026/27 appendices) (Appendix C item 019, p.6). Implementation status not found.

• 2026/27: 2026/27: Review of Virtual School function (children in care education support), work reallocated to social workers — £205,900 p.a..

  Agreed by the councilFrom the source document; not in the re-check sample.Portsmouth City Council, Appendix A to H 11 Feb 26 (Budget 2026/27 appendices) (Appendix C item 015, p.5). Council states service delivery will improve; implementation not verified.

• 2026/27: 2026/27: Charges - garden waste subscription +£2 to £72 a year; delivery charge for replacement recycling bins; ending subsidised day-care service to external organisations — £10,000; £30,000; £50,000 p.a..

  Agreed by the councilFrom the source document; not in the re-check sample.Portsmouth City Council, Appendix A to H 11 Feb 26 (Budget 2026/27 appendices) (Appendix C items 032, 033 (p.7), 022 (p.6)). Income/charging measures rather than service closures.

• 2025/26: 2025/26: Battenburg Family Centre services relocated to other hubs (avoiding >£1m capital works) — £54,000 p.a..

  Agreed by the councilFrom the source document; not in the re-check sample.Portsmouth City Council, Apps A - H (Budget 2025/26 appendices) (Appendix C item 012, p.5). Council states service offer unchanged; actual relocation date not verified.

• 2025/26: 2025/26: Safecleantidy (street cleansing/enforcement) operations review with small adjustment to operating hours — £11,000 p.a..

  Agreed by the councilFrom the source document; not in the re-check sample.Portsmouth City Council, Apps A - H (Budget 2025/26 appendices) (Appendix C item 019, p.6). Implementation not verified.

• 2025/26: 2025/26: removal of cap on charges for daytime support (adult social care) — £75,000 p.a..

  Agreed by the councilFrom the source document; not in the re-check sample.Portsmouth City Council, Apps A - H (Budget 2025/26 appendices) (Appendix C item 022, p.6). Charging change, not closure.

• 2013: 2013: Children's centres review - administration merged into 9 integrated teams; services kept at existing venues but reduced opening times at some centres.

  Agreed by the councilFrom the source document; not in the re-check sample.Portsmouth City Council, Members' Information Service No 23, 7 June 2013 (Cabinet decisions 3 June 2013) (Item 1, Cabinet decision 3 June 2013, pp.2-3). Saving amount not given in this decision notice (press reports of about £1m and job losses were not verified from a primary source).

• 2016: 2016: three children's centre groupings de-designated as Ofsted-registered children's centres; remaining venues grouped in three clusters.

  Agreed by the councilFrom the source document; not in the re-check sample.Portsmouth City Council, Members' Information Service No 11, 18 March 2016 (Cabinet Member for Children and Education decisions 17 March 2016) (Item 3, Cabinet Member for Children and Education 17 Mar 2016, p.3). De-designation is not the same as closure; buildings/services afterwards not verified.

How secure are the finances?

• 2024-25 to 2026-27: Portsmouth not listed among councils receiving Exceptional Financial Support for 2024-25, 2025-26 or 2026-27.

  Council statementRe-checked in the source by a separate agent.Ministry of Housing, Communities and Local Government (GOV.UK), Exceptional Financial Support for local authorities (2024-25, 2025-26 and 2026-27 guidance pages) (Full body text of the three GOV.UK guidance pages searched for 'Portsmouth' (no match)). Absence from list; also checked 2025-26 and 2024-25 pages (gov.uk/guidance/exceptional-financial-support-for-local-authorities-for-2025-26 and -2024-25). Council's 2026/27 report notes 30-40 councils nationally expected to seek EFS (para 1.3).

• 2026/27: S.151 officer's Section 25 statement (Feb 2026): estimates robust, minimum General Reserves £12m at 31 Mar 2027, balances held above minimum; s114 referred to only as the extreme remedy if reserves fall below minimum — Minimum General Reserves £12m (4.7% of net, 1.5% of gross spending); contingency £20.9m.

  Council statementFrom the source document; not in the re-check sample.Portsmouth City Council (Director of Finance & Resources, S.151 Officer), Portsmouth City Council - Budget & Council Tax 2026/27, Medium-Term Budget Forecast 2027/28 to 2029/30 & Capital Strategy 2026/27 to 2035/36 (Full Council report) (Section 17 'Section 25 Local Government Act 2003' paras 17.4, 17.11, 17.16, 17.22, pp.47-50; Conclusion 18.1 p.50). No s114 notice or s114 risk warning found; para 18.1 says financial health 'currently sound' with future risks from care, SEND, homelessness and reorganisation.

• 2026/27 Q1 (to end June 2026): Latest in-year position, first quarter of 2026/27: forecast net overspend after contingency and reserve transfers; the overspend before those transfers was £7,525,700 (portfolios alone £8,273,400) — £658,500.

  Council statementRe-checked in the source by a separate agent.Portsmouth City Council (Deputy Chief Executive and Director of Finance & Resources), Revenue Budget Monitoring 2026/27 (First Quarter) to end June 2026 (para 1.2, p.1; forecast outturn table p.2-3). Main pressures: adult care packages (£1.31m), Central Services (£0.58m), children's placements (£0.44m). Savings delivery tracking not separately reported in the text read.

• 2024/25: External auditor (EY) draft 2024/25 value-for-money findings: one significant weakness, under the governance criterion, relating to council housing (self-referral to the Regulator of Social Housing); no other risks of significant weakness were reported. The report is a draft — 1 significant weakness (governance/housing), none on financial sustainability.

  Auditor findingRe-checked in the source by a separate agent.Ernst & Young LLP (external auditor), tabled at Governance & Audit & Standards Committee 18 Feb 2026, Audit Results Report (Draft), year ended 31 March 2025, Portsmouth City Council (Executive Summary 'Status of the Audit - Value for Money' p.6; Section 03 pp.29-30). DRAFT report; final Auditor's Annual Report not read. Financial statements 2022/23 and 2023/24 disclaimed under national backstop arrangements; 2024/25 opinion form still under consideration (p.5).

• 2023/24: External auditor (EY) 2023/24 VFM: no risks of significant weakness identified (incl. financial sustainability) — No significant weaknesses.

  Auditor findingFrom the source document; not in the re-check sample.Ernst & Young LLP (external auditor), tabled at Governance & Audit & Standards Committee 20 Feb 2025, Portsmouth City Council Audit Results Report, year ended 31 March 2024 (Executive Summary p.10; Section 03 p.24). Audit opinion on 2023/24 accounts disclaimed due to backstop (p.3, p.6) - this is a national-system issue, not a VFM finding.