Local authorities are facing difficult choices. They know their communities are suffering because of the impact of the pandemic. But councils also need resources to fund public services. This conundrum is reflected in the results of the Chartered Institute of Public Finance and Accountancy's recent council tax survey of England and Wales.

The expectation that local authorities will need to close their funding gaps through increases in council tax puts undue pressure on taxpayers at a time when people are facing incredible amounts of uncertainty.