Council Budgets and Spending

The Council's Director of Resources has overall responsibility for the administration of the authority’s financial affairs within the regulatory framework.

In September 2012, Wirral Council implemented a non-essential spending freeze. This website contains more details and guidance about this decision.

The authority’s Finance Department carries out four key activities in the management of its finances:

The Corporate Plan sets out the future priorities and direction of the authority. This is supported by a number of strategies including the medium term financial and capital strategies. These strategies direct financial planning towards the objectives set out in the Corporate Plan. The strategies cover a minimum three year period and are updated annually.


The Council is legally required to agree a detailed budget on an annual basis. The annual budget determines the level of Council Tax to be set each year.


The progress of actual expenditure and income performance against the budget is monitored throughout the year. Significant variations are highlighted and brought to the attention of Councillors.


Local authorities must produce annual statements of accounts at the end of each financial year. The financial year ends on 31st March and draft accounts are required by 30th June. The accounts are then subjected to independent audit with the audited accounts requiring approving by 30 September each year.


The Council provides a range of services for which it imposes a fee or charge. This page provides details of known fees and charges as of 1st April 2015.