Woking, South Norfolk and Craven DCs are likely to be the hardest hit when it comes to lost income.
The three councils top the list of districts when it comes to the ratio of income from fees and charges against their service expenditure, and are likely to suffer from a loss of income from services such as parking and leisure while the public is in lockdown.
Figures from the Chartered Institute of Public Finance and Accountancy’s resilience index give an indicator of how reliant councils were on income from fees and charges last year.
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