Over the last year, at one level, the government has shown it recognises the need for serious reform within the social care system, both through the phased £2bn increase and flexibility afforded for council tax increases for social care purposes; a move that benefits service users, local government and – given the knock-on effects – the NHS. However, while welcomed, the whole sector knows this is still not in itself a financial sustainable solution and it is not always sensitive to local needs eg the product of the social care precept does not neatly correlate with need in every local area.