Punishing areas with the greatest need

One of the most frustrating aspects of the new formula is that it punishes authorities that are only able to provide services to adults with critical needs, while rewarding areas facing less financial pressure.

For example, 82 per cent of authorities in the East of England and 76 per cent of London authorities currently have to restrict services to clients with either critical or substantial need.

Under the previous formula, only 68 per cent of younger adults' social services expenditure in the East was covered by their predicted formula share - under the new formula this has dropped to just 58 per cent. In London the previous formula covered 83 per cent of costs - this has now dropped to just 68 per cent.

In Yorkshire, 40 per cent of authorities are still offering services to clients with low or moderate needs. And yet the new formula has been remarkably generous to this region, with the amount of adults' social services expenditure covered by their formula rising from 87 per cent to 99 per cent.