Member

Before I conclude, I wish to raise one further issue. This year, contribution rates will not be set for the usual three-year period. We therefore face the very real prospect that some councils whose rates are now being determined may not even exist by the time of the next triennial valuation. The Government have previously stated that actuaries are aware of the local government reorganisation programme and its potential impact on contribution rates. In practice, this leaves actuaries with several possible approaches: setting harmonised contribution rates for the proposed unitary authorities; establishing a pathway towards harmonisation; or continuing to treat employers separately until the reorganisation is clearer, followed by a subsequent review. I hope that the Government can confirm this approach in greater detail in a written communication to both councils and Parliament.