Middle management councils feb 2013 by TaxPayers' Alliance

Research Note 125 1 | 20 February 2013

Local authority middle management pay Councils must cut spending and should look at pay – one of the biggest items of expenditure – as an area for savings. Previous TaxPayers’ Alliance research showed that over the 10 years before the financial crisis, the number of local authority staff with remuneration of more than £50,000 had increased more than three times as quickly as in the private sector. In 1996-97, the average local authority employed 7 people earning more than £50,000. This number rose to 20 by 2001-02 and again to 66 in 2006-07. In 2011-12, the number of people earning more than £50,000 was 71 – more than before the financial crisis. This research note looks at the progress being made by every local authority in the UK in slimming down bureaucracy. Overall, the total salary bill for officers earning £50,000 or more at local authorities fell by £270 million last year – a reduction of just over 12 per cent. But some of that reduction is accounted for by the large number of redundancy packages paid out in 2010-11 which increased total remuneration for that year. Some councils have been making genuine savings by cutting out unnecessary bureaucracy and should be applauded. But despite a temporary spike in remuneration packages in 2010-11, many councils still increased the amount spent on staff earning more than £50,000 – some by millions of pounds. The key findings of this research are: 

At least 28,752 local authority staff received remuneration in excess of £50,000 in 2011-12.



The cost of council staff receiving remuneration in excess of £50,000 or more was at least £1.9 billion in 2011-12. This is compared to just over £2.1 billion in 2010-11 – a fall of 12.5 per cent. Part of this fall is due to the large number of redundancy payments made in 2010-11 which temporarily increased remuneration bills.



266 local authorities reduced the number of officials receiving remuneration in excess of £50,000, but 118 increased the number.

Financial support for this research paper was provided by the Politics and Economics Research Trust (charity number 1121849). Any views expressed in this paper are those of the authors and not those of the research trust or of its trustees.



Manchester City Council had the biggest reduction in the number of staff earning more than £50,000 – 410. This was mostly down to a large bill for redundancy payments in the previous year. However, Leeds reduced the number of staff earning more than £50,000 to 365, a fall of just 11. This left Leeds with more than twice as many staff earning £50,000 or more as Manchester City Council.



In London, Tower Hamlets (306 staff) has a smaller population than Lewisham (160 staff), but almost twice as many staff earning more than £50,000.



Birmingham City Council increased the amount spent on staff earning more than £50,000 a year by more than £5 million. This included an additional 73 staff receiving remuneration in excess of £50,000 in 2011-12.



The North West was the region with the biggest reduction in the number of staff earning £50,000 or more – a fall of 922, saving more than £60 million.



Northern Ireland was the only region to increase the number of staff being paid more than £50,000 in 2011-12.



London had the most staff earning more than £50,000 a year per head of population in England with 9.6 per 10,000. The East Midlands has the fewest with 4.3 per 10,000.



The cost of paying staff earning more than £50,000 was highest in London at £63.22 per resident.



Outside London, Scotland had the highest cost of paying staff earning more than £50,000 at £48.99 per resident - £20 a head more than in South West England.



There were at least 183 local government employees who earned more than the head of MI5, who received remuneration of £155,000 in 2011-12.



The £1.9 billion cost of paying staff more than £50,000 a year in 2011-12 was the equivalent of just under 7.5 per cent of council tax receipts (£26 billion).

Sources and Methodology 1. Information regarding the number of council employees being paid at least £50,000 contained in this report is taken from the annual accounts of each local authority. The vast majority of the data has been extracted from councils’ audited 2011-12 annual accounts, but for a small number of councils it was necessary to use data from unaudited accounts or audited 2010-11 accounts. In instances where unaudited accounts have been used, it has been clearly indicated in the tables. 2. Population data has been taken from the 2011 Census. 3. Remuneration as defined in the accounts of the local authorities generally includes salaries, bonuses, benefits in kind and termination payments, but excludes employee

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pension contributions. In a few instances it was not possible to exclude pension contributions from the overall remuneration figure. It has been clearly stated in the notes where this is the case. 4. Teachers and school staff have not been included for local authorities where it was possible to separate them from council officers. Where this was the case, it has been indicated in the notes. 5. Most councils clearly state when teachers are included in remuneration bandings. Where it was not possible to confirm if bandings included teachers or not, they have been included. 6. A number of local authorities share some senior officers. This has been indicated in the notes. 7. The number of people in different remuneration bands is listed in the local authority accounts as per the following hypothetical example: Remuneration £50,000 - £54,999 £55,000 – 59,999 £60,000 – 64,999 £65,000 - £70,000

Number of employees 2010-11 2011-12 59 48 31 24 19 10 7 4

8. To arrive at the total cost of employing management for each local authority, the midpoint of each remuneration band is multiplied by the number of people in that band. For example, in the example above 59 is multiplied by £52,500 in 2010-11, and 48 by the same amount for 2011-12. The total cost is then a sum of each local authority. 9. Some councils do not include senior officers in the remuneration bands within their accounts. That data has been extracted from elsewhere in remuneration reports and added to the relevant band. 10. The rules regarding how much information regarding officers’ remuneration and how it is published varies slightly between countries. In Northern Ireland, remuneration is published in bands of £10,000 and in Wales only employees earning £60,000 or more are disclosed. 11. Local authorities for which it was not possible to exclude teachers have been excluded from any “top 10” lists and the key findings above. Guide to tables Table 1: Councils with the most staff on remuneration packages in excess of £50,000 in 2011-12

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Table 2: Councils with the biggest increase in staff on remuneration packages in excess of £50,000 in 2011-12 Table 3: Councils with the biggest decrease in staff on remuneration packages in excess of £50,000 in 2011-12 Table 4: Staff on remuneration packages in excess of £50,000 in 2011-12 by region Table 5: Staff on remuneration packages in excess of £50,000 in 2011-12 by region and cost relative to population for England and Wales Table 6: Staff on remuneration packages in excess of £50,000 in 2011-12 in local authorities sharing senior employees Table 7: Full table of staff on remuneration packages in excess of £50,000 in 2011-12 by local authority.

To arrange broadcast interviews, please contact: Robert Oxley Campaign Manager, TaxPayers' Alliance robert.oxley@taxpayersalliance.com 07544 933 215 To discuss the research, please contact: Alex Wild Policy Analyst, TaxPayers' Alliance alex.wild@taxpayersalliance.com 07776 205 823

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Table 1: Councils with the most staff on remuneration packages in excess of £50,000 in 2011-12 Local Authority

Staff on Remuneration Packages in Excess of £50,000 in 2011-12

Birmingham City Council Kent County Council Leicester City Council Surrey County Council Essex County Council East Sussex County Council City of Edinburgh Council Cheshire West and Chester Council Hampshire County Council Leeds City Council

648 491 459 444 434 409 390 382 366 365

Table 2: Councils with the biggest increase in staff on remuneration packages in excess of £50,000 in 2011-12 Local Authority

Increase in the Number of Staff on Remuneration Packages in Excess of £50,000 in 2011-12

Birmingham City Council Lincolnshire County Council Leicester City Council Thurrock Borough Council Cumbria County Council Wandsworth Borough Council Bristol City Council Greater London Authority Enfield Borough Council Scottish Borders Council

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73 66 56 50 31 25 23 19 15 13

Table 3: Councils with the biggest decrease in staff on remuneration packages in excess of £50,000 in 2011-12 Local Authority

Change in the Number of Staff on Remuneration Packages in Excess of £50,000 in 2011-12

Manchester City Council Milton Keynes Council Newcastle upon Tyne City Council Liverpool City Council Doncaster Borough Council Slough Borough Council Derby City Council Tower Hamlets Borough Council Hackney Borough Council Hampshire County Council Lancashire County Council

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-410 -161 -152 -144 -131 -113 -109 -108 -106

-94 -94

Table 4: Staff on remuneration packages in excess of £50,000 in 2011-12 by region Region

Total Number of Staff on Remuneration Packages of £50,000 or More in 2011-12

Change compared to 201011 (£)

Total Cost of Change compared to Remuneration Packages 2010-11 (£) of £50,000 or More in 2011-12 (£)

East Midlands

1,941

-57

128,562,500

-6,995,000

East of England

2,599

-193

173,030,000

-16,955,000

London

5,591

-582

372,492,500

-35,735,000

North East

1,204

-272

79,977,500

-15,935,000

North West

2,664

-922

174,907,500

-60,780,000

208

13,620,000

-2,110,000

Scotland

3,589

-479

223,817,500

-33,370,000

South East

4,825

-676

315,082,500

-39,752,500

South West

1,497

-203

98,012,500

-15,790,000

788

-95

59,647,500

-8,620,000

2,160

-140

142,772,500

-9,380,000

1,688 28,754

-387 -3991

109,875,000 1,891,797,500

-25,427,500 -270,850,000

Northern Ireland

Wales West Midlands Yorkshire and Humber Total

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Table 5: Staff on remuneration packages in excess of £50,000 in 2011-12 by region and cost relative to population for England and Wales (includes councils where it was not possible to exclude teachers) Region

East Midlands East of England London North East North West Northern Ireland Scotland South East South West Wales West Midlands Yorkshire and Humber Total

Total Cost of Remuneration Population in 2011 Number of Staff on remuneration £ per head of population Packages of £50,000 or More packages in excess of £50,000 per in 2011-12 (£) 10,000 population 128,562,500 4,533,200 4.3 £28.36 241,360,000 5,847,000 6.4 £41.28 516,740,000 8,173,900 9.6 £63.22 90,790,000 2,596,900 5.3 £34.96 269,572,500 7,052,200 5.9 £38.23 13,620,000 1,810,863 1.1 £7.52 259,420,000 5,295,000 7.9 £48.99 342,765,000 8,634,800 6.1 £39.70 151,542,500 5,288,900 4.6 £28.65 69,875,000 3,063,500 3.0 £22.81 216,592,500 5,601,800 5.9 £38.66 154,372,500 5,283,700 4.5 £29.22 2,455,212,500 63,181,763 -

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Table 6: Staff on remuneration packages in excess of £50,000 in 2011-12 in local authorities sharing senior employees Local Authorities

Number of Staff on Change in headcount remuneration packages in compared to 2010-11 (£) excess of £50,000 in 201112

Bolsover & North East Derbyshire High Peak & Staffordshire Moorlands Babergh & Mid Suffolk Suffolk Coastal & Waveney Kensington and Chelsea, Hammersmith and Fulham & Westminster East Hampshire & Havant South Oxfordshire & Vale of White Horse Christchurch & East Dorset South Somerset & East Devon West Dorset & Weymouth and Portland Bromsgrove & Redditch Total

Total Cost of Remuneration Change compared to Packages of £50,000 or More 2010-11 (£) in 2011-12 (£)

1,530,000

362,500

19 24 23

0 4 0

1,605,000 1,695,000 1,502,500

-132,500 362,500 -5,000

981 42

-85 17

64,237,500 2,660,000

-4,862,500 1,205,000

11 11 26

0 -9 -11

742,500 1,195,000 1,750,000

-152,500 -600,000 -637,500

41 18

10 1

2,697,500 1,455,000

790,000 -145,000

1,218

-71

81,070,000

-3,815,000

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Table 7: Full table of staff on remuneration packages in excess of £50,000 in 2011-12 by local authority Local Authority

Number of Staff on Change in headcount Total Cost of Remuneration Change compared to remuneration packages compared to 2010-11 Packages of £50,000 or More 2010-11 (£) in excess of £50,000 in in 2011-12 (£) 2011-12

Notes

Aberdeen City Council Aberdeenshire Council Adur District Council Allerdale Borough Council Amber Valley Borough Council Angus Council Antrim Borough Council Ards Borough Council Argyll and Bute Council Armagh District Council Arun District Council Ashfield District Council Ashford Borough Council Aylesbury Vale District Council

166 177 29

8 -19 4

9,905,000 10,452,500 1,967,500

455,000 -1,232,500 250,000

405,000

25,000

6 40 3 4 69 8 19 9 25

0 -1 0 -1 -14 0 -7 0 -1

415,000 3,110,000 235,000 280,000 4,217,500 520,000 1,202,500 652,500 1,632,500

5,000 -117,500 0 -65,000 -930,000 0 -662,500 65,000 -52,500

-1

2,362,500

-42,500

Babergh District Council Ballymena Borough Council Ballymoney Borough Council Banbridge District Council Barking and Dagenham Borough Council Barnet Borough Council

962,500

1,110,000

625,000

215,000

-1

280,000

-45,000

151 498

5 -89

9,897,500 32,075,000

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112,500 See Mid-Suffolk

7,500 -7,242,500 Includes Teachers 10

Local Authority

Barnsley Borough Council Barrow-in-Furness Borough Council Basildon Borough Council Basingstoke and Deane Borough Council Bassetlaw District Council

-16

5,635,000

-915,000

-3

605,000

-27,500

-2

2,745,000

-225,000

-1

3,337,500

52,500

-2

635,000

-110,000

Notes

-13

5,262,500

Benefits and expenses not included in -787,500 remuneration bands

108 55 86

-11 0 -3

7,600,000 3,625,000 5,890,000

-792,500 40,000 -307,500

Birmingham City Council Blaby District Council Blackburn with Darwen Borough Council Blackpool Borough Council Blaenau Gwent Council

648 10

73 -1

42,102,500 695,000

153

-38

9,167,500

159 16

-27 -1

10,297,500 1,155,000

Bolsover District Council Bolton Borough Council Boston Borough Council

12 62 6

7 -4 0

880,000 4,415,000 445,000

Bath and North East Somerset Council Bedford Borough Council Belfast City Council Bexley Borough Council

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2011/12 figures based 5,297,500 on unaudited accounts -52,500 -3,147,500 Includes Teachers -1,652,500 Includes Teachers -142,500 11/12 - 5 senior officers shared with 532,500 North East Derbyshire -330,000 10,000 11

Local Authority

Bournemouth Borough Council Bracknell Forest Council Bradford City Council Braintree District Council Breckland District Council Brent Borough Council Brentwood Borough Council Bridgend Council Brighton and Hove City Council Bristol City Council Broadland District Council Bromley Borough Council Bromsgrove District Council Broxbourne Borough Council Broxtowe Borough Council Buckinghamshire County Council Burnley Borough Council Bury Borough Council Caerphilly Council

Notes

122 44 499 14

-41 -49 -28 -8

7,800,000 3,120,000 32,017,500 1,020,000

-2,792,500 -2,667,500 Includes Teachers -1,510,000 Includes Teachers -550,000

8 179

-1 -44

540,000 11,980,000

-12,500 -3,102,500

10 18

-2 1

670,000 1,575,000

-75,000 60,000

271 173

15 23

16,957,500 10,812,500

-3

645,000

-222,500

148

-7

9,965,000

-267,500

727,500

-3

1,037,500

-222,500

-1

597,500

-57,500

176 10 163 25

-11 2 -12 -7

11,475,000 705,000 10,277,500 1,932,500

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512,500 Includes Teachers 1,337,500

22,500 See Redditch

-457,500 100,000 -655,000 Includes Teachers -317,500

Local Authority

Calderdale Borough Council Cambridge City Council Cambridgeshire County Council Camden Borough Council Cannock Chase District Council Canterbury City Council Cardiff Council Carlisle City Council Carmarthenshire Council Carrickfergus Borough Council Castle Point Borough Council Castlereagh Borough Council Central Bedfordshire Council Ceredigion Council Charnwood Borough Council Chelmsford Borough Council Cheltenham Borough Council Cherwell District Council

Notes

77 25

10 1

5,427,500 1,722,500

282

17,195,000

240

-19

15,655,000

-1,282,500

11 23 145 18 74

0 3 -47 -8 4

762,500 1,567,500 10,227,500 1,180,000 6,095,000

-5,000 107,500 -3,592,500 Includes Teachers -680,000 380,000

-1

230,000

-75,000

-3

1,060,000

-222,500

345,000

85,000

207

-63

12,967,500

-4,157,500

-2

3,677,500

-8

742,500

-895,000

-4

2,182,500

-10,000

12 14

-1 -5

915,000 1,060,000

-72,500 -130,000

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725,000 37,500 195,000 Includes Teachers

Includes employers' -115,000 pension contributions

Local Authority

Cheshire East Council Cheshire West and Chester Council Chesterfield Borough Council Chichester District Council Chiltern District Council Chorley Borough Council Christchurch Borough Council City of Edinburgh Council

City of London Corporation City of York Council Clackmannanshire Council Colchester Borough Council Coleraine Borough Council Comhairle nan Eilean Siar Conwy Council Cookstown District Council Copeland Borough Council

-88

19,962,500

382

24,590,000

1,162,500

602,500

47,500

21 11 11

-1 -1 1

1,497,500 727,500 747,500

-47,500 -62,500 -17,500

-5

297,500

390

-24

23,675,000

Notes

-5,530,000 Includes Teachers

Shares 4 senior officers -687,500 with East Dorset -2,320,000

109 56

-6 -1

7,012,500 3,510,000

Only includes officers whose remuneration is fully charged to City -310,000 Fund -32,500

-4

2,385,000

-292,500

-3

2,042,500

-192,500

445,000

35,000

62 18

-1 -1

3,715,000 1,305,000

-322,500 -82,500

-1

250,000

-45,000

560,000

-5,000

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Local Authority

Corby Borough Council Cornwall Council Cotswold District Council Coventry City Council Craigavon Borough Council Craven District Council Crawley Borough Council Croydon Borough Council Cumbria County Council Dacorum Borough Council Darlington Borough Council Dartford Borough Council

7 213 14 146

-3 1 2 -21

557,500 13,632,500 830,000 9,800,000

7 5

2 -3

465,000 342,500

-11

1,732,500

-505,000

202 169

-53 31

13,945,000 11,067,500

-2,592,500 1,882,500

1,587,500

-645,000

-21

2,607,500

-1,460,000

-2

1,475,000

-102,500

Daventry District Council Denbighshire Council Derby City Council Derbyshire County Council Derbyshire Dales District Council Derry City Council Devon County Council Doncaster Borough Council

16 17 214

6 -2 -109

1,160,000 1,312,500 13,300,000

150

9,200,000

550,000

8 17 116

1 1 -54

615,000 1,055,000 7,300,000

-95,000 -97,500 -3,522,500

121

-131

7,792,500

-8,615,000

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Notes

-202,500 60,000 100,000 -1,295,000 2011-12 figures based 130,000 on unaudited accounts -537,500

Includes employers' 200,000 pension contributions -290,000 -7,405,000

Local Authority

Dorset County Council Dover District Council Down District Council Dudley Borough Council Dumfries and Galloway Council Dundee City Council Dungannon and South Tyrone Borough Council Durham County Council Ealing Borough Council East Ayrshire Council East Cambridgeshire District Council East Devon District Council East Dorset District Council East Dunbartonshire Council East Hampshire District Council East Hertfordshire District Council East Lindsey District Council East Lothian Council East Northamptonshire District Council

Notes

317 35 4 137

8 -5 0 0

19,667,500 2,182,500 270,000 8,542,500

46 144

-21 -17

3,190,000 9,195,000

-1,282,500 -1,395,000

6 216 241 59

0 -38 -6 -13

380,000 14,855,000 15,997,500 3,972,500

0 -1,950,000 -67,500 -1,302,500

-2

672,500

-317,500

-8

715,000

-400,000 See South Somerset

-4

480,000

-330,000 See Christchurch

114

-20

6,750,000

1,927,500

1,465,000

170,000

7 93

-4 2

527,500 5,667,500

-532,500 115,000

-2

492,500

-185,000

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990,000 Includes Teachers -805,000 -832,500 292,500

-1,685,000 Shares some senior 1,007,500 officers with Havant

Local Authority

East Renfrewshire Council East Riding of Yorkshire Council East Staffordshire Borough Council East Sussex County Council Eastbourne Borough Council Eastleigh Borough Council Eden District Council Elmbridge Borough Council Enfield Borough Council Epping Forest District Council Epsom and Ewell Borough Council Erewash Borough Council Essex County Council Exeter City Council Falkirk Council Fareham Borough Council Fenland District Council Fermanagh District Council

2,345,000

145,000

-7

4,532,500

-190,000

-12

590,000

-910,000

409

-8

26,167,500

522,500

1,305,000

512,500

20 6

2 1

1,240,000 425,000

-175,000 77,500

43 198

1 15

2,882,500 12,780,000

-1

1,510,000

-202,500

1,115,000

-162,500

9 434 16 22

1 -25 -3 -2

632,500 29,850,000 1,030,000 1,705,000

60,000 -402,500 -1,907,500 -180,000

21 19

-1 -9

1,317,500 1,332,500

-82,500 -600,000

295,000

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Notes

Includes pension 210,000 contributions 880,000

2011-12 figures based on unaudited -387,500 statement of accounts 17

Local Authority

Fife Council Flintshire Council Forest Heath District Council Forest of Dean District Council Fylde Borough Council Gateshead Borough Council

Gedling Borough Council

Glasgow City Council Gloucester City Council Gloucestershire County Council Gosport Borough Council Gravesham Borough Council Great Yarmouth Borough Council Greater London Authority Greenwich Borough Council

82 0

35,602,500 2,325,000

1,262,500

40,000

9 6

2 0

547,500 440,000

110,000 30,000

174

-68

10,812,500

-2

537,500

381 11

-103 -4

24,622,500 747,500

128

-1

8,310,000

527,500

975,000

-170,000

1,272,500

-35,000

-1

662,500

-2,500

152

10,767,500

1,427,500

681

43,807,500

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Notes

5,892,500 Includes teachers -137,500

-4,382,500 Includes Teachers Appears to just be salary and not redundancy payments, expenses, benefits, -105,000 etc Unclear if teachers included in -6,025,000 redundancies -1,535,000

997,500 Includes teachers 18

Local Authority

Guildford Borough Council Gwynedd Council Hackney Borough Council Halton Borough Council Hambleton District Council

Hammersmith and Fulham Borough Council Hampshire County Council Harborough District Council Haringey Borough Council Harlow District Council Harrogate Borough Council Harrow Borough Council Hart District Council Hartlepool Borough Council Hastings Borough Council

4 4

2,982,500 1,547,500

-542,500 315,000

343 80

-106 -32

21,897,500 5,365,000

-6,877,500 -2,705,000

672,500

-142,500

Notes

349

-21

22,782,500

Bi and tri-borough sharing with K&C and Westminster - shared senior officers shown in column for K&C. -1,105,000 Includes teachers

366

-94

23,400,000

-5,060,000

-1

442,500

-852,500

271 18

-17 -2

17,462,500 1,315,000

-890,000 -632,500

22 154 8

1 -9 -1

1,475,000 10,450,000 570,000

112,500 -240,000 -245,000

-10

2,560,000

-677,500

-1

2,007,500

-65,000

55 Tufton Street, London, SW1P 3QL  www.taxpayersalliance.com  0845 330 9554 (office hours)  07795 084 113 (24 hours)

Local Authority

Havant Borough Council Havering Borough Council Herefordshire Council Hertfordshire County Council Hertsmere Borough Council High Peak Borough Council Highland Council Hillingdon Borough Council Hinckley and Bosworth Borough Council Horsham District Council Hounslow Borough Council Hull City Council Huntingdonshire District Council Hyndburn Borough Council Inverclyde Council Ipswich Borough Council Isle of Anglesey Council Isle of Wight Council

732,500

124 54

-20 -4

8,390,000 3,765,000

832

-103

51,135,000

-3

1,120,000

Shares some senior officers with East 197,500 Hampshire -987,500 -205,000 -6,055,000 Includes teachers -847,500 All shared with Staffordshire 212,500 Moorlands -2,095,000

19 163

0 -38

1,605,000 9,877,500

170

-15

11,360,000

-772,500

9 19

1 -4

702,500 1,277,500

-607,500 -375,000

108 270

-23 -43

7,600,000 16,955,000

-1,452,500 -2,235,000

-7

2,597,500

-255,000

9 76 15 5 120

-2 -10 -2 0 -27

627,500 4,600,000 972,500 487,500 7,605,000

55 Tufton Street, London, SW1P 3QL  www.taxpayersalliance.com  0845 330 9554 (office hours)  07795 084 113 (24 hours)

Notes

-287,500 -877,500 -115,000 110,000 -1,670,000 Includes teachers 20

Local Authority

Isles of Scilly Council Islington Borough Council

Kensington and Chelsea Borough Council Kent County Council Kettering Borough Council King's Lynn and West Norfolk Borough Council Kingston upon Thames Borough Council Kirklees Borough Council Knowsley Borough Council Lambeth Borough Council Lancashire County Council Lancaster City Council Larne Borough Council Leeds City Council Leicester City Council Leicestershire County Council Lewes District Council Lewisham Borough Council

Notes

502,500

62,500 Includes teachers

223

-9

14,592,500

-587,500 K&C has Bi-Borough and Tri-Borough officer shares with H&F and Westminster City -840,000 Council. The -110,000

317 491

-18 -38

20,332,500 32,002,500

1,140,000

-265,000

-15

2,200,000

-4,097,500

80 90

-3 -42

5,295,000 5,930,000

-245,000 -2,990,000

239

-103

15,062,500

-6,577,500 Includes teachers

494

-44

32,415,000

-2,240,000 Includes teachers

236 10 3 365 459

-94 -7 0 -11 56

15,280,000 810,000 215,000 23,332,500 29,107,500

-6,460,000 -725,000 0 -292,500 2,862,500

135 11

-16 -3

8,767,500 832,500

-1,117,500 -482,500

160

-23

10,345,000

-1,190,000

55 Tufton Street, London, SW1P 3QL  www.taxpayersalliance.com  0845 330 9554 (office hours)  07795 084 113 (24 hours)

Local Authority

Lichfield District Council Limavady Borough Council Lincoln City Council Lincolnshire County Council Lisburn City Council Liverpool City Council Luton Borough Council Magherafelt District Council Maidstone Borough Council Maldon District Council Malvern Hills District Council Manchester City Council Mansfield District Council Medway Council Melton Borough Council Mendip District Council Merthyr Tydfil Council Merton Borough Council Mid Devon District Council

Mid Suffolk District Council

Notes

852,500

-17,500

3 17

-1 -1

215,000 1,412,500

-85,000 157,500

261 6 240 156

66 2 -144 4

17,732,500 440,000 15,455,000 10,320,000

4,935,000 -215,000 -9,787,500 617,500

360,000

55,000

21 11

2 2

1,452,500 742,500

130,000 125,000

7 164

0 -410

607,500 11,135,000

60,000 -26,045,000

9 96 4 5 14 129

-2 -20 0 -14 2 -4

632,500 6,235,000 280,000 317,500 1,030,000 8,752,500

-480,000 -1,197,500 -157,500 -995,000 115,000 -67,500

665,000

-42,500

732,500

2011/12 - Mid Suffolk shares some senior officers formally 250,000 employed by Babergh

55 Tufton Street, London, SW1P 3QL  www.taxpayersalliance.com  0845 330 9554 (office hours)  07795 084 113 (24 hours)

Local Authority

Mid Sussex District Council Middlesbrough Council Midlothian Council Milton Keynes Council Mole Valley District Council Monmouthshire Council Moray Council Moyle District Council Neath Port Talbot Council New Forest District Council Newark and Sherwood District Council Newcastle upon Tyne City Council Newcastle-under-Lyme Borough Council Newham Borough Council Newport Council Newry and Mourne District Council Newtownabbey Borough Council Norfolk County Council North Ayrshire Council North Devon Council

-2 7 1 -161

1,072,500 4,552,500 4,427,500 11,607,500

-442,500 245,000 12,500 -9,830,000

19 64 73 2

0 -5 -3 0

1,282,500 4,480,000 4,387,500 140,000

-142,500 -502,500 -247,500 0

-8

3,917,500

-485,000

1,602,500

537,500

667,500

-40,000

150

-152

10,010,000

-8,392,500

292 15

-30 -33

20,135,000 1,207,500

-1

525,000

-45,000

5 310 101 10

-1 -3 -10 -5

345,000 19,025,000 5,997,500 670,000

-55,000 -590,000 -1,187,500 -282,500

55 Tufton Street, London, SW1P 3QL  www.taxpayersalliance.com  0845 330 9554 (office hours)  07795 084 113 (24 hours)

Notes

2011/12 accounts yet -172,500 to be published 2011/12 figures based -1,405,000 on unaudited accounts -3,387,500

Local Authority

North Dorset District Council North Down Borough Council North East Derbyshire District Council North East Lincolnshire Council North Hertfordshire District Council North Kesteven District Council North Lanarkshire Council North Lincolnshire Council North Norfolk District Council North Somerset Council North Tyneside Borough Council North Warwickshire Borough Council North West Leicestershire District Council North Yorkshire County Council Northampton Borough Council

-1

625,000

-62,500

435,000

165,000

-5

650,000

-7

3,420,000

-752,500

-2

1,317,500

-292,500

1,042,500

290,000

106

-8

7,085,000

-330,000

-9

4,035,000

-1,067,500

12 183

1 13

1,060,000 10,987,500

-20

4,015,000

-1,220,000

-1

607,500

-27,500

-4

492,500

-355,000

115

-9

7,422,500

-332,500

2,240,000

112,500

55 Tufton Street, London, SW1P 3QL  www.taxpayersalliance.com  0845 330 9554 (office hours)  07795 084 113 (24 hours)

Notes

2011-12 - 3 employees -170,000 shared with Bolsover

252,500 782,500 Includes teachers

Local Authority

Northamptonshire County Council Northumberland County Council Norwich City Council Nottingham City Council Nottinghamshire County Council Nuneaton and Bedworth Borough Council Oadby and Wigston Borough Council Oldham Borough Council Omagh District Council Orkney Islands Council Oxford City Council Oxfordshire County Council Pembrokeshire Council Pendle Borough Council Perth and Kinross Council Peterborough City Council Plymouth City Council Poole Borough Council Portsmouth City Council Powys Council Preston City Council

Notes

125

8,622,500

880,000

305 25 103

12 -8 -37

18,912,500 1,722,500 6,917,500

1,415,000 -1,010,000 -1,927,500

123

-8

7,807,500

760,000

8 278 9 51 33

4 -42 0 -8 -2

530,000 18,880,000 585,000 3,202,500 2,357,500

230,000 -1,857,500 Includes teachers -497,500 -375,000 -90,000

203 46 8

-52 -4 -1

13,087,500 3,692,500 535,000

-2,600,000 -687,500 -275,000

102

-4

6,350,000

Includes pension -280,000 contributions

219 78 49 225 42 19

-36 -4 -29 -21 -4 -5

14,087,500 0 3,137,500 14,067,500 3,120,000 1,282,500

-1,930,000 -335,000 Includes teachers -1,752,500 -1,457,500 -230,000 -342,500

55 Tufton Street, London, SW1P 3QL  www.taxpayersalliance.com  0845 330 9554 (office hours)  07795 084 113 (24 hours)

Does not include -715,000 redundancy payments -217,500

Local Authority

Purbeck District Council Reading Borough Council Redbridge Borough Council Redcar and Cleveland Borough Council Redditch Borough Council Reigate and Banstead Borough Council Renfrewshire Council Rhondda Cynon Taf Council Ribble Valley Borough Council Richmond upon Thames Borough Council Richmondshire District Council Rochdale Borough Council Rochford District Council Rossendale Borough Council Rother District Council Rotherham Borough Council Rugby Borough Council

Notes

292,500

107

-41

7,157,500

-2,300,000

125

-14

8,062,500

-925,000

3,932,500

185,000 2 senior employees shared with -167,500 Bromsgrove

727,500

45 194

8 -44

3,087,500 12,190,000

780,000 -3,525,000

-35

6,450,000

-2,925,000

367,500

-192,500

199

-33

13,167,500

-1

300,000

-270,000

67 9

-12 -1

4,517,500 667,500

-562,500 -310,000

6 14

0 0

407,500 875,000

2,500 0

74 8

-50 -1

4,905,000 550,000

-2,992,500 -260,000

55 Tufton Street, London, SW1P 3QL  www.taxpayersalliance.com  0845 330 9554 (office hours)  07795 084 113 (24 hours)

-1,860,000 Includes teachers

Local Authority

Runnymede Borough Council Rushcliffe Borough Council Rushmoor Borough Council Rutland County Council Ryedale District Council Salford City Council Sandwell Borough Council Scarborough Borough Council Scottish Borders Council Sedgemoor District Council Sefton Borough Council Selby District Council Sevenoaks District Council Sheffield City Council Shepway District Council Shetland Islands Council Shropshire Council Slough Borough Council Solihull Borough Council Somerset County Council South Ayrshire Council

Notes

-7

1,320,000

-495,000

897,500

-35,000

22 8 9 80

-1 -11 -1 -17

1,400,000 590,000 587,500 5,735,000

-72,500 -742,500 -72,500 -605,000

153

-23

10,042,500

-1,255,000

17 58

-1 13

1,172,500 3,810,000

-667,500 667,500

13 81 7

-3 -33 0

867,500 5,272,500 437,500

-232,500 -2,182,500 5,000

22 178 18

-3 -66 -3

1,485,000 11,990,000 1,215,000

-202,500 -4,165,000 -532,500

133 263 121 202

2 -22 -113 9

8,827,500 16,222,500 8,045,000 12,505,000

Includes pension 470,000 contributions -1,312,500 -8,012,500 302,500 Includes teachers

80 75

-46 -9

5,200,000 4,607,500

55 Tufton Street, London, SW1P 3QL  www.taxpayersalliance.com  0845 330 9554 (office hours)  07795 084 113 (24 hours)

-2,852,500 -1,015,000 27

Local Authority

South Bucks District Council South Cambridgeshire District Council South Derbyshire District Council South Gloucestershire Council South Hams District Council South Holland District Council South Kesteven District Council South Lakeland District Council South Lanarkshire Council South Norfolk District Council South Northamptonshire District Council South Oxfordshire District Council South Ribble Borough Council South Somerset District Council South Staffordshire District Council

Notes

-1

597,500

-107,500

-9

952,500

-405,000

-7

402,500

-727,500

109

7,307,500

852,500

980,000

-137,500

-7

232,500

-597,500

750,000

87,500

-2

1,100,000

-130,000

266

-31

16,430,000

-1,640,000

-4

620,000

-320,000

-3

735,000

-242,500

742,500

-2

415,000

-3

1,035,000

-1

950,000

55 Tufton Street, London, SW1P 3QL  www.taxpayersalliance.com  0845 330 9554 (office hours)  07795 084 113 (24 hours)

All senior officers shared with Vale of 0 White Horse DC -215,000 Shares Chief Executive -237,500 with East Devon Includes pension -32,500 contributions 28

Local Authority

South Tyneside Borough Council Southampton City Council Southend-on-Sea Borough Council Southwark Borough Council Spelthorne Borough Council St Albans City Council St Edmundsbury Borough Council St Helens Borough Council Stafford Borough Council Staffordshire County Council Staffordshire Moorlands District Council Stevenage Borough Council Stirling Council Stockport Borough Council Stockton-on-Tees Borough Council Stoke-on-Trent City Council

-19

5,830,000

-1,592,500

128

-35

8,970,000

-1,905,000

4,607,500

-27,500

270

-37

17,600,000

-1,570,000

1,410,000

260,000

-3

1,357,500

-527,500

1,672,500

367,500

177

-19

11,082,500

-1,020,000

-1

745,000

-215,000

774

49,800,000

20 24

6 -7

1,455,000 1,705,000

495,000 -392,500

281

-19

17,882,500

-1,250,000

-20

5,195,000

-1,265,000

117

-89

8,197,500

-5,715,000

55 Tufton Street, London, SW1P 3QL  www.taxpayersalliance.com  0845 330 9554 (office hours)  07795 084 113 (24 hours)

Notes

2,917,500 Includes teachers See High Peak Borough -345,000 Council

Local Authority

Strabane District Council Stratford-on-Avon District Council Stroud District Council Suffolk Coastal District Council Suffolk County Council Sunderland City Council Surrey County Council Surrey Heath Borough Council Sutton Borough Council Swale Borough Council Swansea Council Swindon Borough Council Tameside Borough Council Tamworth Borough Council Tandridge District Council Taunton Deane Borough Council Teignbridge District Council Telford and Wrekin Council Tendring District Council

360,000

-800,000

6 11

-2 -1

435,000 692,500

-155,000 -67,500

15 216 109

0 -37 -19

982,500 13,520,000 7,507,500

444

-6

28,510,000

-417,500

20 122 22 80

1 -8 2 -1

1,420,000 8,570,000 1,500,000 5,780,000

-352,500 -540,000 115,000 -177,500

122

-34

7,955,000

-1,997,500

203

-26

12,672,500

-1,800,000

-7

1,315,000

-680,000

-2

1,460,000

-125,000

2,020,000

1,125,000

600,000

-5,000

186 22

4 2

11,515,000 1,630,000

55 Tufton Street, London, SW1P 3QL  www.taxpayersalliance.com  0845 330 9554 (office hours)  07795 084 113 (24 hours)

Notes

0 See Waveney -2,405,000 -1,222,500

660,000 Includes teachers -65,000 30

Local Authority

Test Valley Borough Council Tewkesbury Borough Council Thanet District Council Three Rivers District Council Thurrock Borough Council Tonbridge and Malling Borough Council Torbay Borough Council Torfaen Council Torridge District Council Tower Hamlets Borough Council Trafford Borough Council Tunbridge Wells Borough Council Uttlesford District Council Vale of Glamorgan Council Vale of White Horse District Council Wakefield City Council Walsall Borough Council Waltham Forest Borough Council

1,555,000

240,000

12 41

5 10

775,000 3,057,500

302,500 807,500

1,360,000

-20,000

136

9,290,000

3,230,000

28 41 47 8

1 -2 3 1

1,790,000 2,862,500 3,317,500 480,000

72,500 -180,000 222,500 47,500

306

-108

20,135,000

-8,715,000

4,797,500

127,500

-3

1,542,500

-192,500

967,500

115,000

4,095,000

425,000

0 202 72

0 -110 -22

0 12,480,000 5,010,000

118

-18

8,050,000

55 Tufton Street, London, SW1P 3QL  www.taxpayersalliance.com  0845 330 9554 (office hours)  07795 084 113 (24 hours)

Notes

All senior officers shared with South -152,500 Oxfordshire council -6,345,000 Includes teachers -1,552,500 -1,032,500 31

Local Authority

Wandsworth Borough Council Warrington Borough Council Warwick District Council Warwickshire County Council Watford Borough Council

Waveney District Council Waverley Borough Council Wealden District Council Wellingborough Borough Council Welwyn Hatfield Borough Council West Berkshire Council West Devon Borough Council West Dorset District Council West Dunbartonshire Council West Lancashire Borough Council West Lindsey District Council

18,450,000

173 11

-64 -3

11,017,500 807,500

170

11,445,000

1,277,500

1,250,000

-130,000

2,240,000 -5,142,500 Includes teachers -452,500

Shares some senior officers with Suffolk -5,000 Coastal District Council

520,000

22 28

-6 -1

1,480,000 1,855,000

-435,000 -77,500

962,500

505,000

21 88

0 -16

1,427,500 6,045,000

70,000 -1,095,000

367,500

-5,000 5 senior officers shared with Weymouth and 762,500 Portland

1,582,500

-9

6,072,500

-547,500

1,702,500

782,500

-2

512,500

-65,000

55 Tufton Street, London, SW1P 3QL  www.taxpayersalliance.com  0845 330 9554 (office hours)  07795 084 113 (24 hours)

Notes

Local Authority

West Lothian Council West Oxfordshire District Council West Somerset District Council West Sussex County Council

Westminster City Council Weymouth and Portland Borough Council Wigan Borough Council Wiltshire Council Winchester City Council Windsor and Maidenhead Council Wirral Borough Council Woking Borough Council Wokingham Borough Council Wolverhampton City Council Worcester City Council Worcestershire County Council Worthing Borough Council

-87

9,340,000

-5,637,500

867,500

47,500

265,000

-110,000

279

-41

17,627,500

-1,520,000

Notes

315

-46

21,122,500

2 Senior officers shared with K&C and H&F on a tri-borough -4,022,500 basis - Included in K&C

18 81 365 25

1 -49 -121 -4

1,115,000 5,457,500 22,372,500 1,542,500

27,500 See West Dorset -3,165,000 -9,162,500 Includes teachers -572,500

172 112 28

-21 -89 5

10,855,000 7,650,000 1,900,000

-1,152,500 -5,632,500 362,500

-10

3,897,500

-462,500

110

-27

7,275,000

-1,460,000

572,500

-652,500

117

7,812,500

835,000

1,967,500

67,500

55 Tufton Street, London, SW1P 3QL  www.taxpayersalliance.com  0845 330 9554 (office hours)  07795 084 113 (24 hours)

Local Authority

Wrexham Council Wychavon District Council Wycombe District Council Wyre Borough Council Wyre Forest District Council

-9

1,145,000

-767,500

1,097,500

-50,000

35 3

1 -4

2,257,500 217,500

60,000 -527,500

450,000

-10,000

55 Tufton Street, London, SW1P 3QL  www.taxpayersalliance.com  0845 330 9554 (office hours)  07795 084 113 (24 hours)

Notes