Councils across the country will be facing difficult decisions over the next couple of months as they set their budgets. It comes at a time of financial uncertainty over future funding for councils as public sector cuts loom.
Inflation - and in particular, the spiralling cost of energy - has affected local authorities as it has all organisations. But demand for their services is also increasing as the residents they represent feel the impact of inflation too.
Perhaps one of the most unpopular choices town halls will have to make is whether to balance the books by raising council tax and, if so, by how much. For many councils, this might be needed to plug the gap in their budgets, but it comes at a time when many are struggling because of the cost of living crisis.