Under the Freedom of Information Act 2000, I am requesting information regarding changes to the itemised billing for the financial year 2025/2026, with a specific focus on the removal of the adult social care item and the line item for the police and crime commissioner from the billing breakdown, which was previously included. Given that adult social care has been cited as a significant cost to the council, the decision to remove it from itemised billing appears curious, and I seek clarity on the reasons and processes behind this change. Please provide the following:

1. A detailed explanation of why the adult social care item was removed from the itemised billing for council tax and/or other services for the 2025/2026 financial year, including any specific reasons or justifications for no longer presenting it as a distinct item.

2. A broader explanation of all changes made to the format, structure, or content of the itemised billing for 2025/2026 compared to previous years (e.g., 2024/2025 or earlier), particularly those affecting transparency of cost allocations.

3. Copies of all documents, reports, or correspondence (including emails, memos, meeting minutes, or committee papers) related to the decision to remove the adult social care item from the itemised billing and any other changes to the billing structure for 2025/2026.

4. The rationale or justification for removing the adult social care item, including:

5. Any internal or external consultations (e.g., with residents, stakeholders, or government bodies) that informed this decision.

6. Any cost-benefit analyses, financial assessments, or budgetary considerations specific to the removal of this item.

7. Whether the council’s portrayal of adult social care as a significant cost influenced the decision to remove it from itemised billing, and if so, how.

8. The rationale or justification for removing the Police and Crime Commissioner

9. Details of any policies, guidelines, legal requirements, or directives from central government or regulatory bodies that influenced the removal of the adult social care item or other changes to the itemised billing.

10. Any communications with external bodies (e.g., Department of Health and Social Care, Local Government Association, or third-party contractors) regarding the removal of the adult social care item or changes to the itemised billing for 2025/2026.

11. Confirmation of whether the costs for adult social care are still being levied within the council tax or other charges for 2025/2026, and if so, how these costs are now represented or accounted for in the billing structure.

This was a change in legislation, please see attached.
On the demand notice the ‘adult social care’ element is now included with Wokingham’s charge. Also attached is an example of 25/26 current demand notice and 24/25 to show – we had the jurisdiction on this.