We are committed to undertaking a review of the relative needs and resources of local authorities in England. The review will consider the drivers of local authorities’ needs, the resources available to them to fund services, and how to account for these in a way that draws a more transparent and understandable link between local circumstances and local authority funding. We aim to develop a funding methodology that will give a more up-to-date and robust assessment of the needs and resources for every local council, whether in the north or south, and are working closely with local government representatives and others to examine all elements of the review. We intend to share emerging results with the sector shortly, followed by a full consultation in the Spring. Our aim is to implement the review in 2021-22.