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 are 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.Distribution involves a complex and dynamic calculation with the impact on subsequent years being influenced by prior year calculations, primarily through the operation of the main funding floor.If Assumed Council Tax were excluded from the calculation of the 85% floor, in the past five years, a hypothetical static analysis would indicate that Aberdeen City would have additionally been below 85 per cent in 2021-22 and 2022-23, and City of Edinburgh would have additionally been below 85 per cent in 2023-24, 2024-25 and 2025-26. S6W...