We have previously concluded that the implications of reductions in service spending for service users and taxpayers are unclear. We have made several recommendations that the Department should work to improve its information on and understanding of pressures on services.91 The funding formula currently in use, and which includes measures of service need, was decided on in 2012–13 and uses some data from the 2001 census. There has been substantial growth in retained business rates since the start of the business rates retention system in 2013–14, which would be redistributed in a business rates reset.92