Including Assumed Council Tax in the settlement calculations is therefore a critical element of the needs-based distribution by ensuring that the impact of those structural differences is partially redistributed.Excluding Assumed Council Tax from the 85% floor would remove this partial redistribution and would therefore be incompatible with the concept of a needs-based distribution methodology.The following table provides a hypothetical static analysis of the impact of excluding both Assumed Council Tax and the 15 per cent upper limit from the calculation, in each of the last five settlements in isolation. 85% Floor in the actual settlementchange if we didn’t use ACT or the 15% cap2021-22Edinburgh received £8mAberdeen City would have received £10m, Edinburgh would have received an additional £54m 2022...