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As Kerry Alexander said, that structure was needed in order to deliver the additionality, under the accounting rules at the time, to transfer that risk.
Is it set at a reasonable level for ESS, or are you still taking into account that you are bedding in as an organisation before you can determine that?
Obviously, inflation is taken into account when we look at that. That work is on-going across all local authorities at the moment, and some might be further on in the process than we are.