Town Hall Rich List 2012

Research Note 105 25 April 2012 Town Hall Rich List 2012 For the sixth year running, the TaxPayers Alliance has compiled the most comprehensive list of council employees in the UK whose total annual remuneration exceeds 100,000. This year s Town Hall Rich List covers the 2009-10 and 2010-11 financial years, the most recent full years for which data is available. This is the second time that the TaxPayers Alliance has been able to use council accounts to produce the Town Hall Rich List. Past editions used Freedom of Information requests, but our campaigning on this issue led to new rules requiring councils to provide detailed remuneration reports for senior officers. This is a huge improvement, and a step forward for transparency. Levels of disclosure are however still not ideal, with many authorities only disclosing full remuneration details of employees they deem senior. It is partly because of this inconsistent disclosure that a complete list is still necessary. It also allows for comparisons between different authorities. The significance of our comprehensive survey was recently recognised in Parliament where it was labelled a great public service by Labour frontbencher, Andy Slaughter. 1 Town Hall Rich List 2012 is more comprehensive than ever before. Some of the entries on our list include redundancy payments pushing employees into higher remuneration brackets, but this does not wholly account for the increased number receiving remuneration packages over 100,000. The key findings of this research are: There were at least 3,097 council employees who received total remuneration in excess of 100,000 in 2010-11, a 13 per cent increase on the previous year s 2,696. In addition, there were 1,146 council employees whose total remuneration was between 90,000 and 99,999, excluding pension contributions. Even taking the minimum employer contribution level on the Local Government Pension Scheme of 14 per cent, an employee receiving a salary of 90,000 would receive a minimum pension contribution of 12,600, and therefore a total remuneration in excess of 100,000. This means that our total of 3,097 is likely to be an underestimate. 1 Hansard, Column 5WH, 13 March 2012. 55 Tufton Street, London, SW1P 3QL www.taxpayersalliance.com 0845 330 9554 (office hours) 07795 084 113 (24 hours) 1

In 2010-11 there were 52 council employees who received remuneration over 250,000, up from 45 in 2009-10. In 2010-11 658 council employees received remuneration between 150,000 and 249,999, up from 575 in 2009-10. The average remuneration increase for staff in the Town Hall Rich List from 2009-10 to 2010-11 was 26.85 per cent. But this would have been driven by a number of employees receiving large redundancy payments in 2010-11. To account for this, a more accurate picture would be the median average increase, which is 1.83 per cent. This was at the same time that a wider public sector pay freeze was in place. The council with the most employees in receipt of remuneration over 100,000 in 2010-11 was Barnet Council with 47. There were a further 34 councils with at least 20 employees receiving more than 100,000 in 2010-11 (see table 3, p.11) The council employee with the largest remuneration package in the UK in 2010-11 was Ian Drummond, the Executive Director of Special Projects at Glasgow City Council, who received 450,628 (see table 1, p.7). The largest excluding redundancy payments was Geoff Alltimes, Chief Executive of Hammersmith and Fulham Council with 281,666 2, an increase of 3.97 per cent on the previous year s total (see table 2, p.9). The largest remuneration package in Wales in 2010-11 was received by Bryn Parry- Jones, Chief Executive of Pembrokeshire County Council, who received 195,164 (see table 4, p.168). This was an increase of 2.64 per cent on the previous year. The council in Wales with the highest number of employees at a Welsh local authority with remuneration exceeding 100,000 was Cardiff City Council with 19 in 2010-11. The largest remuneration package in Scotland in 2010-11, excluding any redundancy payments, was received by George Black, Chief Executive of Glasgow City Council who received 217,419, the same as the previous year (see table 4, p.88). Glasgow also had the highest number of employees at a Scottish local authority with remuneration exceeding 100,000 in 2010-11 with 25 (see table 3, p.11). The largest remuneration package in England in 2010-11 was received by Peter Gilroy, Chief Executive of Kent County Council with 439,071 (see table 1, p.7) although that does include a substantial redundancy payment. 2 In 2010-11 Geoff Alltimes received 30 per cent of his remuneration from Hammersmith and Fulham PCT. 55 Tufton Street, London, SW1P 3QL www.taxpayersalliance.com 0845 330 9554 (office hours) 07795 084 113 (24 hours) 2

The largest remuneration package in Northern Ireland in 2010-11 was received by an employee of Belfast City Council who received remuneration (excluding pension contributions) of between 110,000 and 120,000 (see table 4, p.24) With one, it was Northern Irish authority with the highest number of employees in receipt of remuneration exceeding 100,000. The largest remuneration package across London in 2010-11 was Leo Boland, Chief Executive of the Greater London Authority who received 433,157, although this also included a large payment for loss of office (see table 1, p.7). After Barnet, the London Boroughs with the second highest number of employees in receipt of remuneration exceeding 100,000 were Wandsworth Council and Tower Hamlets Council, both with 32 (see table 3, p.11). To arrange broadcast interviews, please contact: Emma Boon Campaign Director, TaxPayers' Alliance emma.boon@taxpayersalliance.com 07736 065 546 To discuss the research, please contact: Chris Daniel Policy Analyst, TaxPayers' Alliance chris.daniel@taxpayersalliance.com 07538 706 434 A step forward for transparency but a lot more still to be done In 2009, the Government introduced a statutory instrument requiring all councils in England and Wales to publish details of all senior staff with total remuneration over 100,000 within their annual statement of accounts. However, after consultation, this was watered down significantly. The Accounts and Audit Regulations (Amendment No. 2) (England) 2009 now require local authorities to publish details of all salaries of senior staff over 50,000, and name those on over 150,000. Only disclosing the remuneration of those whom a council deem to be senior staff means many on remuneration packages over 100,000 escape full scrutiny of their pay deals. An example of this is Barnet Council. They report 34 senior staff with 100,000+ packages in their detailed remuneration breakdown, but the additional headcount of staff falling into certain salary bands lists 13 employees in receipt of remuneration in excess of 100,000 55 Tufton Street, London, SW1P 3QL www.taxpayersalliance.com 0845 330 9554 (office hours) 07795 084 113 (24 hours) 3

and a further 16 between 90,000 and 99,999 even before pension contributions are listed. This suggests that councils pay staff over 100,000 but do not class them as senior. For non-senior staff to be remunerated at that level is significant. In our report this year we have also included details of all employees who receive remuneration between 90,000 and 99,999 in the headcount section of council accounts, as they are likely to receive over 100,000 after pension contributions are added. There is still a lot more to be done. Online salary information for the 2010-11 financial year has drastically improved. But it does not match up to David Cameron s pre-election proposal to publish online the details of all local government staff pay packages over a threshold of around 60,000. 3 Measures have now been taken in Scotland and Northern Ireland to bring their disclosure requirements up to a par with those in England and Wales. This is the first year we have been able to compile a Town Hall Rich List solely from local authority accounts. However, in Scotland, names are published for all employees irrespective of salary, which is a significant improvement on the requirements for English and Welsh Councils. Inconsistent reporting of the biggest pay deals Methods of reporting the pay of the highest paid employees in local authorities (as with last year) still varies significantly, posing several problems: As well as a detailed remuneration report for senior staff, English councils publish a headcount of all members of staff on a salary in excess of 50,000 ( 60,000 in Wales) in 5,000 bands. Most separate out teaching staff from other council employees but a small number do not. Some councils have not indicated whether those listed in the senior staff breakdown are in addition to those in the headcount or are separate, making it unclear in some cases. The figures in the headcount do not include employers pension contributions. Consequently, many non-senior members of staff in the headcount are reported as receiving salaries between 90,000 and 99,999 but are likely to exceed 100,000 when employers pension contributions are taken into account. In this year s report we have published the total number of these cases. 3 http://www.conservatives.com/news/speeches/2010/03/david_cameron_value_for_money_in_your_town_hall.aspx 55 Tufton Street, London, SW1P 3QL www.taxpayersalliance.com 0845 330 9554 (office hours) 07795 084 113 (24 hours) 4

The method some councils have used to report the details for staff in 2009-10 and 2010-11 has made it impossible to match some employees who were in post for both full years. This therefore makes it impossible to meaningfully calculate pay changes for all staff. As we highlighted in our paper Towards Transparent Rewards, 4 many councils strongly objected to the 2009 disclosure proposals or reluctantly accepted them. Perhaps unsurprisingly, the current method of disclosure is inconsistent. Some councils have very poor remuneration reports, whereas some have very detailed and clearly presented ones. Sources and Methodology The data for all UK local authorities was taken from their 2010-11 annual statement of accounts. Each entry refers to an individual not a position. Where it is unclear if the same postholder was in place for both 2009-10 and 2010-11 financial years, they have been entered on separate rows to avoid drawing unfair year-on-year comparisons. Employees who fall into the 90,000-99,999 remuneration band excluding pension contributions - but including all other fees, allowances, expenses, bonuses and termination payments - have also been analysed in the report. However, they have not been counted as receiving remuneration of over 100,000. Employer pension contributions in the Local Government Pension Scheme range from 14-25 per cent. Including pension contributions these employees are almost certainly in receipt of remuneration packages above 100,000, but for consistency we do not include these members of staff in our overall total. Where councils have only provided information for 2010-11, figures for 2009-10 have been taken from their 2009-10 statement of accounts. School and police staff have been excluded from the survey, although there may be cases when they are included for individual authorities where accounts are unclear. Where salary bands are provided, the midpoint has been used. Local authorities in England, Wales and Northern Ireland are only required to provide names for those with a salary of 150,000 or more (Scottish councils publish the names of all senior employees). Some local authorities have opted to name all their senior staff irrespective of whether their salaries are above 150,000. 4 Farrugia, B. Towards Transparent Rewards, TaxPayers Alliance, 2009. www.taxpayersalliance.com/transparentrewards.pdf 55 Tufton Street, London, SW1P 3QL www.taxpayersalliance.com 0845 330 9554 (office hours) 07795 084 113 (24 hours) 5

Total remuneration includes but is not limited to salary, benefits in kind, expenses, bonuses, any stated election duty fees, redundancy payments and employer s pension contributions, unless stated otherwise in the notes. Where the post title is the same in each year and no leaving dates or part-year post details have been disclosed, we have assumed the same person was in post in each year. If there was any element of doubt, for example if the job title differed slightly, then these have been given separate entries in each year. Staff involved in shared employee initiatives across multiple authorities have been listed only under the employing authority s listing. The detail of how much of the remuneration package is paid for by which council is included in the notes. Listings for the contracting council refer to the employing council s listing to avoid double counting the individuals. All terminology is taken directly from the councils statements of accounts. Guide to tables Table 1: The top 20 council employees with the highest remuneration packages across the UK in 2010-11. Table 2: The top 20 council employees with the highest remuneration packages across the UK in 2010-11, excluding redundancy payments. Table 3: Councils with more than 20 employees in receipt of remuneration exceeding 100,000 in 2010-11. Table 4: The Town Hall Rich List 2012 by local authority listed in alphabetical order. 55 Tufton Street, London, SW1P 3QL www.taxpayersalliance.com 0845 330 9554 (office hours) 07795 084 113 (24 hours) 6

Table 1: The top 20 employees with the highest remuneration in local authorities across the UK in 2010-11. Council Name Job Title Total Remuneration % Glasgow City Ian Drummond Executive Director of Special Projects (Formerly Executive Director of Corporate ) 168,320 450,628 167.72 Salary, fees & allowances 132,051; Compensation for loss of office 109,303 (PLUS annual compensation of 11,040); Election duties 10,201; Pension contributions 199,073. Was Executive Director of Corporate to December 2010 and Executive Director of Special Projects from that date Kent Peter Gilroy Chief Executive 299,611 439,071 46.55 Salary (including fees & allowances) 25,362; Other 407,851; Pension contributions 5,859; Left May 2010. Annualised salary 214,423 Greater London Authority L Boland Chief Executive 236,215 433,157 83.37 Salary (including fees & allowances) 236,585; Compensation for loss of office 169,039; Pension contributions 27,533; Left 24 February 2011 Waltham Forest Andrew Kilburn Chief Executive 257,243 432,213 68.02 Salary (incl fees & allowances) 50,000; Compensation for loss of office 150,590; Pension contributions 231,623. Left June 2010, annualised salary 225,000. Employer s pension contributions include a sum payable in 2011-12 to reimburse the pension fund for early payment of pension. East Riding of Yorkshire Newcastle upon Tyne Director of Corporate Resources Acting Director of Corporate 162,000 424,000 161.73 Salary fees & allowances 52,000; Expense allowances 2,000; Pension contributions 370,000. Pension Contribution figure includes 362,000 paid to the East Riding Pension Fund (not to the retiring individual) in relation to the post of the Director of Corporate Resources 84,414 400,917 374.94 Salary 32,598; Compensation for loss of office 101,277; Pension contributions 267,042; The Head of Organisational Development was temporarily Acting Director of Corporate until the successful candidate could take up the post, pension contributions includes 160,810 strain on the fund payment. In post April to July 2010 Fenland Chief Executive A 202,580 400,616 97.76 Gross salary 71,252; Compensation for loss of office 299,148; Benefits in kind 18,137; Pension contributions 12,079. Took early retirement on 1 September 2010, annualised salary 149,985 55 Tufton Street, London, SW1P 3QL www.taxpayersalliance.com 0845 330 9554 (office hours) 07795 084 113 (24 hours) 7

West Sussex Mark Hammond Chief Executive 266,470 397,232 49.07 Salary, fees and allowances 232,408; Expense allowances 1,991; Compensation for loss of employment 140,000; Pension contribution 22,834 Mid Suffolk Chief Executive 140,946 395,091 180.31 Salary 111,553; Expenses allowances 78; Pension contributions 26,860; End of employment payment 256,600 Barnet B Reynolds Executive Director for Environment and Development 221,247 388,948 75.80 Salary (including fees & allowances) 86,922; Compensation for loss of office 280,485; Pension contributions 21,541. Left 17 September 2010, annualised salary was 187,239. Liverpool Stuart Smith Executive Director 242,986 384,097 58.07 Salary 197,485; Expenses allowance 1,083; Compensation for loss of employment 147,013; Pension contributions 34,516 Glasgow City Wendy O'Donnell Glasgow City Iain Scott Assistant Director of Corporate Brighton and Hove Slough West Sussex Area Education Manager 92,496 376,111 306.62 Salary, fees & allowances 82,955; Compensation for loss of office 70,297; Annual compensation 6,935; Pension contributions 222,859 Director of Children's Strategic Director of Green and Built Environment Director Policy & Partnerships Glasgow City Jim Cunningham Assistant Director of Development and Regeneration North East Derbyshire Manchester Weymouth and Portland 111,624 369,827 231.31 Salary, fees & allowances 74,014; Compensation for loss of office 78,142; Annual compensation 7,356; Election duties 2,000; Pension contributions 215,671. Left December 2010 143,400 359,500 150.70 Salary 92,800; Compensation 258,000; Pension Contribution 8,700 142,350 352,402 147.56 Salaries, fees & allowances 126,512; Pension contributions 225,890. Took early retirement on 31 March 2011 128,019 349,837 173.27 Salary, fees and allowances 76,692; Compensation for loss of employment 98,066; Benefits in kind 324; Pension contribution 174,754. Left 9 January 2011 106,767 349,600 227.44 Salary, fees & allowances 93,962; Compensation for loss of office 82,741; Annual compensation 7,853; Pension contributions 172,897 M Goodwin Chief Executive 128,806 349,074 171.01 Salary 109,000; Benefits in kind 1,900; Termination payments 216,156; Pension contributions 22,018 Deputy Chief Executive (Regeneration) 158,180 348,830 120.53 Salary 138,066; Expenses allowances 1,239; Pension contributions 18,777; Early retirement costs 95,238; Severance payments 95,510 T Grainger Chief Executive 110,082 343,849 212.36 Salary 143,108; Benefit in kind 3,327; Pension contribution 197,414. Left 31 March 55 Tufton Street, London, SW1P 3QL www.taxpayersalliance.com 0845 330 9554 (office hours) 07795 084 113 (24 hours) 8

Table 2: The top 20 council employees with the highest remuneration packages across the UK in 2010-11, excluding redundancy payments. Council Name Job Title Total Remuneration % Hammersmith and Fulham Essex Kensington and Chelsea Geoff Alltimes Chief Executive 270,474 281,666 4.14 Salary, fees & allowances 215,591; Bonuses 10,194; Pension contributions 55,881; From April 2009 to November 2010, a share arrangement was entered into whereby Hammersmith and Fulham Primary Care Trust shared the Chief Executive, contributing to 30 of the salary. Ms Joanna Killian Derek Myers Chief Executive 267,442 271,060 1.35 Salaries fees or allowances 233,000; Bonus payment 6,900; Expense allowances/benefits 815; Pension contributions 30,345. Shared by Brentwood Borough Council Town Clerk and Chief Executive 268,423 268,475 0.02 Salary, fees & allowances 209,809; Bonuses 10,490; Expenses allowances 40; Other emoluments 637; Pension contributions 47,499 Suffolk Andrea Hill Chief Executive 267,775 267,775 0.00 Salary, fees and allowances 218,592; Pension contributions 49,183 Buckinghamshire Chris Williams Chief Executive 258,868 259,104 0.09 Salary 207,000; Benefit in kind 4,770; Pension contribution 47,334 Bexley Will Tuckley Chief Executive 250,627 258,782 3.25 Salary 185,747; Expenses 2,682; Benefits in Kind 10,819; Pension Contribution 40,957; Additional election fees paid for elections May 2010 of 18,577 Norfolk D White Chief Executive 263,700 256,900-2.58 Salary 205,400; Performance award 12,300; Pension contributions 39,200 Surrey D McNulty Chief Executive 176,073 253,133 43.77 Salary 210,000; Expense allowances 12,053; Pension contributions 31,080. Started 13 July 2009, annualised salary 210,000 Gateshead Roger Kelly Chief Executive 245,581 252,838 2.96 Salary (including fees & allowances) 194,015; Expense allowances 13,756; Benefits in kind 11,750; Pension contributions 33,317 Barnet N Walkley Chief Executive 249,210 250,818 0.65 Salary (including fees & allowances) 200,976; Pension contributions 49,842 Hertfordshire C Tapster Chief Executive 251,190 250,118-0.43 Salary 203,427; Benefits in kind 4,785; Pension contributions 41,906 Croydon Jon Rouse Chief Executive 246,810 248,362 0.63 Basic salary 188,976; Returning officer fee 15,544; Pension contributions 43,842 Hampshire Andrew Smith Chief Executive 246,648 246,980 0.13 Salary (including fees & allowances) 207,372; Pension contributions 39,608 55 Tufton Street, London, SW1P 3QL www.taxpayersalliance.com 0845 330 9554 (office hours) 07795 084 113 (24 hours) 9

Lambeth Derrick Anderson Haringey Mr P A Lewis Director of Children & Young People's Chief Executive 269,836 246,939-8.49 Salary, fees & allowances 213,629; Expense allowances 2,334; Pension contributions 30,976 282,670 245,800-13.04 Salary (inc fees & allowances) 200,000, Pension contributions 45,800 Cornwall Kevin Lavery Chief Executive 238,800 245,342 2.74 Salary fees & allowances 197,500; Expenses allowance 9,527; Pension contributions 38,315. Will draw 95 per cent of salary from 01 January 2011. Expenses primarily in relation to relocation Durham George Garlick Chief Executive 242,485 243,728 0.51 Salary, fees and allowances 200,000; Expenses allowances 828; Pension contributions 42,900 Wigan Joyce Redfearn Chief Executive 228,876 238,258 4.10 Salary 193,150; Election fees 14,977; Pension contribution 30,131 Camden Gib M Chief Executive 241,440 236,869-1.89 Salary 199,961; Bonus 5,000; Pension 31,908 Haringey Mr K Crompton Chief Executive 19,355 236,263 1120.68 Salary (inc fees & allowances) 189,890, Pension contributions 46,373 55 Tufton Street, London, SW1P 3QL www.taxpayersalliance.com 0845 330 9554 (office hours) 07795 084 113 (24 hours) 10

Table 3: Councils with more than 20 employees receiving remuneration of more than 100,000 in 2010-11. Council Number of employees over 100,000 Barnet 47 Hampshire 38 Nottinghamshire 38 Essex 36 Kent 34 Warrington 34 Tower Hamlets 32 Wandsworth 32 Liverpool 28 Manchester 28 Lambeth 27 Merton 26 Newham 26 Warwickshire 26 Camden 25 Glasgow City 25 Greenwich 25 Staffordshire 25 Stockport 25 Brent 24 Northumberland 24 Islington 23 Cheshire West and Chester 22 Hammersmith and Fulham 22 Norfolk 22 Stoke-on-Trent 22 Westminster 22 Croydon 21 Derby 21 Durham 21 Hillingdon 21 Oxfordshire 21 West Sussex 21 Wiltshire 21 Oldham 20 55 Tufton Street, London, SW1P 3QL www.taxpayersalliance.com 0845 330 9554 (office hours) 07795 084 113 (24 hours) 11

Table 4: The Town Hall Rich List 2012 by local authority, listed in alphabetical order. Council Name Job Title Total Remuneration % Aberdeen City Sue Bruce Chief Executive 170,086 129,698-23.75 Salary, fees & allowances 107,272; Compensation for loss of employment 1909; Pension contribution 20,517. The value of compensation for loss of employment is in relation to pay in lieu of holidays. Left 31 December 2010 Aberdeenshire Annette Bruton Stewart Carruth Pete Leonard Fred McBride Gordon McIntosh Susan Cooper Colin Mackenzie Frances Backwell Bruce Robertson Ritchie Johnson Charles Armstrong Director of Education Culture and Sport Director of Corporate Governance Director of Housing and Environment Director of Social Care and Wellbeing Director of Enterprise Planning and Infrastructure City Chamberlain (s.95 Officer) Unknown title 152,500 - - 77,415 128,131 65.51 Salary, fees & allowances 107,559; Pension contributions 20,572 74,600 128,131 71.76 Salary, fees & allowances 107,559; Pension contributions 20,572 128,435 128,131-0.24 Salary, fees & allowances 107,559; Pension contributions 20,572 97,118 128,131 31.93 Salary, fees & allowances 107,559; Pension contributions 20,572 128,435 128,131-0.24 Salary, fees & allowances 107,559; Pension contributions 20,572 82,515 212,425 157.44 Salary, fees & allowances 10,328; Compensation for loss of employment 26,585; Plus annual compensation 861; Pension contributions 175,512. Left 23 May 2010 Chief Executive 159,662 170,600 6.85 Gross salary, fees & allowances 143,121; Pension contributions 27,479 Assistant Chief Executive 22,282 110,906 397.74 Gross salary, fees & allowances 110,906. From 1 January 2010 to 28 February 2011. Director of Education, Learning and Leisure Director of Housing and Social Work Director of Corporate 128,265 54,159-57.78 Gross salary, fees & allowances 45,435; Pension contributions 8724; Left 29 August 2010 127,629 130,914 2.57 Gross salary, fees & allowances 109,827; Pension contributions 21,087 127,732 44,116-65.46 Gross salary, fees & allowances 37,010; Pension contributions 7,106; Left 1 August 2010 55 Tufton Street, London, SW1P 3QL www.taxpayersalliance.com 0845 330 9554 (office hours) 07795 084 113 (24 hours) 12

Adur Christine Gore Iain Gabriel Director of Corporate (formerly Director of Planning and Environmental ) Director of Infrastructure Chief Executive (Shared with Worthing BC) K. Green Head of Recycling & Waste (Shared with Worthing BC) Strategic Director 1 (Shared with Worthing BC) Strategic Director 2 (Shared with Worthing BC) 127,613 130,914 2.59 Gross salary, fees & allowances 109,827; Pension contributions 21,087. Became Director of Corporate 13 January 2011 127,732 130,914 2.49 Gross salary, fees & allowances 109,827; Pension contributions 21,087 135,589 135,656 0.05 Salary incl fees & allowances 115,510; Expense allowance 98; Benefit in kind 1,433; Pension contribution 18,713. This post is shared with Worthing BC, they contributed 67,828 towards the cost 158,137 - - This post is shared with Worthing BC, they contributed 94,882 towards the cost 105,684 107,371 1.60 Salary incl fees & allowances 90,813; Expense allowance 159; Benefit in kind 1,687; Pension contribution 14,712. This post is shared with Worthing BC, they contributed 53,686 towards the cost 106,618 106,559-0.06 Salary incl fees & allowances 90,863; Benefit in kind 977; Pension contribution 14,720. This post is shared with Worthing BC, they contributed 53,280 towards the cost Allerdale Chief Executive 117,966 122,055 3.47 Salary (including fees and allowances) 99,999.96; Expense allowances 2,455.50; Pension contributions 19,599.96 Amber Valley Chief Executive 118,000 124,000 5.08 Salary, fees & allowances (including returning officer fees) 101,000; Pension contributions 22,000; Benefits in kind 1,000 Angus R Ashton Director of Neighbourhood S Hunter Head of Law & Administration 121,986 125,152 2.60 Salary, fees & allowances 102,933, Non-cash expenses 3,176, Pension contributions 19,043 105,704 107,738 1.92 Salary, fees & allowances 90,918, Pension contribution 16,820 I Lorimer Head of Finance 101,129 103,657 2.50 Salary, fees & allowances 87,474, Pension contributions 16,183 E Lowson C McMahon R Peat Director of Infrastructure Director of Corporate Director of Social Work and Health 119,762 122,862 2.59 Salary, fees & allowances 102,933, Non-cash expenses 886, Pension contributions 19,043 122,599 125,798 2.61 Salary, fees & allowances 102,933, Non-cash expenses 3,822, Pension contributions 19,043 124,958 128,083 2.50 Salary, fees & allowances 108,087, Pension contributions 19,996 55 Tufton Street, London, SW1P 3QL www.taxpayersalliance.com 0845 330 9554 (office hours) 07795 084 113 (24 hours) 13

H Robertson Assistant Chief Executive 108,097 110,585 2.30 Salary, fees & allowances 90,918, Non-cash expenses 2,847, Pension contributions 16,820 D Sawers Chief Executive 155,422 145,076-6.66 Salary fees & allowances 116,523; Non-cash expenses 5,967; Pension contributions 22,586. Left post on 9 March 2011. This includes 2,039 in relation to elections Returning Officer duties for which the Council is reimbursed. 2010-11 full year equivalent total of salary, fees & allowances is 123,719 (incl. Returning Officer fees) Antrim No Staff above 100,000 Ards No Staff above 100,000 Argyll and Bute Sally Loudon Chief Executive 135,074 139,324 3.15 Salary (including fees & allowances) 116,317; Taxable expenses 1,922; Pension contributions 21,085 Douglas Hendry Sandy McTaggart Director of Customer Director of Development and Infrastructure 106,564 109,985 3.21 Salary (including fees & allowances) 92,515; Taxable expenses 658; Pension contributions 16,812-109,052 - Salary (including fees & allowances) 91,790; Taxable expenses 643; Pension contributions 16,619. From 1April 2010 Unknown title 112,500 - - Unknown title - 112,500 - Unknown title 152,500 - - Unknown title 212,500 - - Armagh No Staff above 100,000 Arun Chief Executive 146,683 149,580 1.98 Salary and allowances 116,531; Expenses allowances 5,796; Pension contribution 27,253 Corporate Resources Director 103,638 106,371 2.64 Salary and allowances 83,287; Expenses allowances 3,776; Pension contributions 19,308 Director 105,610 150,151 42.17 Salary and allowances 137,536; Expenses allowances 2,961; Pension contribution 9,654 Unknown title - 157,500 - Redundancy 55 Tufton Street, London, SW1P 3QL www.taxpayersalliance.com 0845 330 9554 (office hours) 07795 084 113 (24 hours) 14

Ashfield Chief Executive 107,322 116,400 8.46 Salary 91,250; Expenses 1,198; Benefits in kind 3,512; Pension contributions 20,440. Salary from 1 April 2010 to 30 September 2010 was 90,000, then from 1 October 2010 increased to 92,500. Deputy Chief Executive 133,825 - - Includes a payment for compensation for loss of office. (inward facing) Ashford Chief Executive 62,916 135,353 115.13 Salary (including fees & allowances) 104,854.91; Benefits in kind 2,797.24; Pension contributions 27,700.64. Started 28 September 2009 Deputy Chief Executive 118,284 119,363 0.91 Salary (including fees & allowances) 90,337.56; Benefits in kind 4,724.45; Pension contributions 24,300.78 Head of Planning and Development 113,027 113,774 0.66 Salary (including fees & allowances) 86,490.75; Benefits in kind 4,086.60; Pension contributions 23,196.24 Aylesbury Vale A Grant Chief Executive 181,000 174,000-3.87 Salary (including fees & allowances) 142,000; Pension contributions 32,000 Corporate Director - Resources Corporate Director - Communities 118,000 - - 122,000 88,000-27.87 Salary (including fees & allowances) 72,000; Pension contributions 16,000 Deputy Chief Executive - 126,000 - Salary (including fees & allowances) 94,000; Bonuses 9,000; Pension contributions 23,000. Babergh Chief Executive 146,945 140,543-4.36 Salary, fees and allowances 120,507; Expenses/Benefits in kind 702; Pension contribution 19,334 Ballymena No Staff above 100,000 Ballymoney No Staff above 100,000 Banbridge No Staff above 100,000 Barking and Dagenham Deputy Chief Executive 113,645 110,154-3.07 Salary, fees and allowances 93,728; Expenses/benefits in kind 982; Pension contribution 15,444 Stella Manzie Chief Executive 224,046 192,832-13.93 Salary fees & allowances 162,075; Expense allowances 12; Pension contributions 30,745; Was appointed new Chief Executive on 1 March 2011 (Salary etc. paid 12,500). The annual salary for the post is 150,000. Corporate Director Adult and Community 155,863 156,286 0.27 Salary, fees & allowances 131,252; Pension contribution 25,034 55 Tufton Street, London, SW1P 3QL www.taxpayersalliance.com 0845 330 9554 (office hours) 07795 084 113 (24 hours) 15

Corporate Director Children's Corporate Director Customer Corporate Director of Finance and Resources Corporate Director of Resources 149,529 157,321 5.21 Salary, fees & allowances 132,171; Pension contribution 25,150 157,388 155,313-1.32 Salary, fees & allowances 130,358; Pension contributions 24,955 42,775 172,550 303.39 Salary, fees & allowances 145,000; Pension contribution 27,550 155,863 - - The post was deleted as part of the Council's restructure. The post holder left on 31 March 2010. Unknown title 112,500 - - Unknown title - 112,500 - Unknown title 117,500 - - Unknown title - 122,500 - Unknown title - 142,500 - Unknown title - 247,500 - Redundancy Barnet N Walkley Chief Executive 249,210 250,818 0.65 Salary (including fees & allowances) 200,976; Pension contributions 49,842 B Reynolds R McCulloch- Graham I Flinday A Travers Executive Director for Environment and Development Director of Children's services Director of Health Integration Deputy Chief Executive and Chief Financial Officer 221,247 388,948 75.80 Salary (including fees & allowances) 86,922; Compensation for loss of office 280,485; Pension contributions 21,541. Left 17 September 2010, annualised salary was 187,239. 171,021 206,549 20.77 Salary (including fees & allowances) 165,504; Pension contributions 41,045. Started 1 June 2009 202,306 313,234 54.83 Salary (including fees & allowances) 165,504; Compensation for loss of office 106,685; Pension contributions 41,045. Was the Director of Adult Social from 1st April 2010 to 26th May 2010. She was then appointed to Acting Director of Health Integration until 31st March 2011. - 206,000 - Salary (including fees & allowances) 206,000. This figure represents the fee paid in respect of interim appointments 55 Tufton Street, London, SW1P 3QL www.taxpayersalliance.com 0845 330 9554 (office hours) 07795 084 113 (24 hours) 16

Director of Environment and Transport Assistant Director of Building Control & Structures 173,365 228,206 31.63 Salary (including fees & allowances) 67,480; Expenses allowances 209; Compensation for loss of office 143,832; Pension contributions 16,685. Was not in post for the full financial year. - 215,349 - Salary (including fees & allowances) 95,389; Compensation for loss of office 96,692; Pension contributions 23,268 Assistant Director Inclusion 106,185 185,108 74.33 Salary (including fees & allowances) 65,201; Compensation for loss of office 103,955; Pension contributions 15,952. Was not in post for the full financial year. Principle Inspector - Challenge Intervention Director of Planning Housing and Regeneration Director of Adult Social Care and Health Director of Commercial Director of Corporate Governance Director of Corporate Director of Environment and Operations Assistant Director Regeneration Deputy Director of Adult Social - 181,310 - Salary (including fees & allowances) 69,459; Compensation for loss of office 95,661; Pension contributions 16,190. Was not in post for the full financial year. 170,535 173,722 1.87 Salary (including fees & allowances) 139,200; Pension contributions 34,522-173,427 - Salary (including fees & allowances) 138,964; Pension contributions 34,463-165,335 - Salary (including fees & allowances) 132,480; Pension contributions 32,855 164,275 165,335 0.65 Salary (including fees & allowances) 132,480; Pension contributions 32,855-161,491 - Salary (including fees & allowances) 80,000; Compensation for loss of office 58,923; Pension contributions 22,568. This person was not in post for the full financial year. - 152,273 - Salary (including fees & allowances) 122,014; Pension contributions 30,259-137,193 - Salary (including fees & allowances) 93,495; Compensation for loss of office 20,511; Pension contributions 23,187 128,484 134,668 4.81 Salary (including fees & allowances) 107,907; Pension contributions 26,761 Director of Strategy 156,344 134,668-13.86 Salary (including fees & allowances) 53,586; Compensation for loss of office 67,793; Pension contributions 13,289. This person was not in post for the full financial year. 55 Tufton Street, London, SW1P 3QL www.taxpayersalliance.com 0845 330 9554 (office hours) 07795 084 113 (24 hours) 17

Assistant Director Human Resources Assistant Director Customer and Libraries - 133,975 - Salary (including fees & allowances) 133,975. This figure represents the fee paid in respect of interim appointments. 105,256 130,632 24.11 Salary (including fees & allowances) 104,673; Pension contributions 25,959 Assistant Director Legal - 124,245 - Salary (including fees & allowances) 99,555; Pension contributions 24,690 Assistant Director Corporate Programs and Estates Assistant Director Social Care Assistant Director Barnet Communications Assistant Director Environment Assistant Director Transformation and Resources Assistant Director Planning and Development - 119,143 - Salary (including fees & allowances) 95,467; Pension contributions 23,676-118,574 - Salary (including fees & allowances) 95,091; Pension contributions 23,483-114,912 - Salary (including fees & allowances) 114,912. This figure represents the fee paid in respect of interim appointments 107,698 113,054 4.97 Salary (including fees & allowances) 90,986; Pension contributions 22,068-111,987 - Salary (including fees & allowances) 89,763; Pension contributions 22,224-108,355 - Salary (including fees & allowances) 86,823; Pension contributions 21,532 Assistant Director Strategy - 108,355 - Salary (including fees & allowances) 86,823; Pension contributions 21,532 Assistant Director Policy Planning and Performance Acting Assistant Director of Community Safety Acting Assistant Director of Schools and Learning Assistant Director Commercial Assurance - 107,782 - Salary (including fees & allowances) 86,539; Pension contributions 21,243-106,704 - Salary (including fees & allowances) 85,737; Pension contributions 20,967-106,701 - Salary (including fees & allowances) 86,186; Pension contributions 20,515. This person was not in post for the full financial year. - 105,204 - Salary (including fees & allowances) 105,204. This figure represents the fee paid in respect of interim appointments 55 Tufton Street, London, SW1P 3QL www.taxpayersalliance.com 0845 330 9554 (office hours) 07795 084 113 (24 hours) 18

Head of Revenues and Benefits Major Projects Director 164,290 - - Head of Housing and 133,304 - - Environment Health Director of Finance 123,375 - - Acting Deputy Director - Children's Assistant Director Health Partnerships Head of Legal and Deputy Monitoring Office Head of Building Control and Structures Assistant Director Organisational Development & Customer Care Performance & Development Assistant Director Head of Planning and Development Management Head of Strategy - Planning and Housing Assistant Director - Shared Assistant Director - Finance Support Assistant Director - Performance - 103,327 - Salary (including fees & allowances) 82,871; Pension contributions 20,456 124,354 - - 123,448 - - 120,548 - - 116,659 - - 115,622 - - 105,367 - - 104,833 - - 104,982 - - 104,649 59,931-42.73 Salary (including fees & allowances) 13,827; Compensation for loss of office 42,675; Pension contributions 3,429. This person was not in post for the full financial year 104,069 68,278-34.39 Salary (including fees & allowances) 68,278. This person was not in post for the full financial year; this figure represents the fee paid in respect of interim appointments 103,061 - - 55 Tufton Street, London, SW1P 3QL www.taxpayersalliance.com 0845 330 9554 (office hours) 07795 084 113 (24 hours) 19

Assistant Director 101,148 - - Environment Head of Regeneration 100,641 - - Major Capital Programmes Deputy Director 132,348 - - Assistant Director Financial Unknown title - 112,500 - Unknown title - 117,500 - Unknown title - 117,500 - Unknown title 117,500 - - Unknown title 117,500 - - Unknown title 117,500 - - Unknown title 117,500 - - Unknown title 117,500 - - Unknown title 117,500 - - Unknown title - 122,500 - Unknown title 122,500 - - Unknown title 122,500 - - - 102,981 - Salary (including fees & allowances) 83,289; Pension contributions 19,692. This person was not in post for the full financial year. 55 Tufton Street, London, SW1P 3QL www.taxpayersalliance.com 0845 330 9554 (office hours) 07795 084 113 (24 hours) 20

Unknown title 122,500 - - Unknown title 122,500 - - Unknown title - 127,500 - Unknown title - 127,500 - Unknown title 137,500 - - Unknown title 147,500 - - Unknown title 147,500 - - Unknown title - 147,500 - Unknown title - 147,500 - Unknown title 150,000 - - + Unknown title 150,000 - - + Unknown title 150,000 - - + Unknown title 150,000 - - + Unknown title 150,000 - - + Barnsley Chief Executive 161,000 167,000 3.73 Salary 138,000; Expenses Allowances 3,000; Pension Contributions 26,000 Executive Director Children Young People & Families 141,000 136,000-3.55 Salary 115,000; Pension Contributions 21,000 Deputy Chief Executive& Executive Director of Finance & Property 131,000 132,000 0.76 Salary 111,000; Expenses allowances 1,000; Pension Contributions 20,000 Borough Secretary 119,000 119,000 0.00 Salary 101,000; Pension contributions 18,000 Executive Director Adult Social Executive Director Development 119,000 119,000 0.00 Salary 101,000; Pension contributions 18,000 119,000 119,000 0.00 Salary 101,000; Pension contributions 18,000 55 Tufton Street, London, SW1P 3QL www.taxpayersalliance.com 0845 330 9554 (office hours) 07795 084 113 (24 hours) 21

Executive Director 119,000 58,000-51.26 Salary 49,000; Pension contributions 9,000 Customer & Neighbourhoods Assistant Chief Executive 105,000 105,000 0.00 Salary 89,000; Pension Contributions 16,000 Human Resources Barrow-in-Furness Chief Executive 110,000 111,000 0.91 Salary 99,000; Employers pension contribution 12,000 Basildon Basingstoke and Deane Bala Mahendran Chief Executive 227,968 232,820 2.13 Salary, Fees and Allowances 175,128; Performance Related Pay 28,442; Expense Allowance 3,000; Benefits in Kind 1,545; Pension Contribution 24,705 Executive Director 156,581 155,462-0.71 Salary, Fees and Allowances 126,440; Performance Related Pay 8,962; Expense Allowance 3,000; Pension Contribution 17,060 Executive Director 155,612 167,035 7.34 Salary, Fees and Allowances 125,652; Performance Related Pay 21,352; Benefits in Kind 1,545; Pension Contribution 18,486 Executive Director 9,886 124,684 1161.22 Salary, Fees and Allowances 109,257; Benefits in Kind 1,673; Pension Contribution 13,754. Started 1 March 2010 Head of Corporate 101,322 102,918 1.58 Salary, Fees and Allowances 87,400; Performance Related Pay 1,860; Expense Allowance 912; Benefits in Kind 1,545; Pension Contribution 11,201 Head of Resources 100,302 104,170 3.86 Salary, Fees and Allowances 86,911; Performance Related Pay 3,918; Expense Allowance 912; Benefits in Kind 1,020; Pension Contribution 11,409 Head of Street Scene and Leisure 98,114 101,030 2.97 Salary, Fees and Allowances 83,568; Performance Related Pay 4,075; Expense Allowance 912; Benefits in Kind 1,545; Pension Contribution 10,930 Chief Executive 139,470 142,574 2.23 Salary & Allowances 117,957; Benefits in kind 7,431; Pension Payments 17,186 Corporate Director 125,214 131,276 4.84 Salary & Allowances 107,828; Benefits in Kind 7,855; Pension Payments 15,593. Includes allowance of 14,658 for being the returning officer in 2010-11 Corporate Director 112,532 112,173-0.32 Salary & Allowances 97,925; Benefits in Kind 780; Pension Payments 13,468 Head of Customer Access & Corporate Support 113,273 - - Left 31 July 2009 and includes a redundancy payment of 86,893 55 Tufton Street, London, SW1P 3QL www.taxpayersalliance.com 0845 330 9554 (office hours) 07795 084 113 (24 hours) 22

Bassetlaw Chief Executive 137,152 137,476 0.24 Salary (including Fees & Allowances) 114,880; Pension Contribution 22,596 Bath and North East Somerset Director of Resources 102,352 106,159 3.72 Salary (including Fees & Allowances) 88,698; Pension contribution 17,461. Undertook additional work for West Lindsey DC during the period August 2010 to December 2010 for which a total of 3,195 was paid. This sum plus on costs have been reimbursed by West Lindsey DC. Director of Corporate 102,226 102,970 0.73 Salary (including Fees & Allowances) 85,913; Pension contribution 17,057 Director of Community 96,419 100,017 3.73 Salary (including Fees & Allowances) 83,403; Pension Contribution 16,614 John Everitt Chief Executive 211,859 212,186 0.15 Salary 178,338; Expenses 1,676; Benefits in kind 963; Pension contribution 31,209 Strategic Director Children's Strategic Director Support Strategic Director Service Delivery 155,102 155,526 0.27 Salary 129,699; Expenses 2,167; Benefits in Kind 963; Pension contribution 22,697 134,505 134,041-0.34 Salary 113,490; Expenses 390; Benefits in Kind 300; Pension contribution 19,861 136,378 135,398-0.72 Salary 112,589; Expenses 1,747; Benefits in Kind 1,201; Pension contributions 19,861 Council Solicitor 115,204 115,261 0.05 Salary 97,275; Benefits in Kind 963; Pension contributions 17,023 Bedford Borough Philip Simpkins Divisional Director 102,498 102,564 0.06 Salary 86,469; Benefits in Kind 963; Pension contributions 15,132 Improvement & Performance Divisional Director Finance 48,841 118,408 142.44 Salary 97,049; Benefits in Kind 4,375; Pension contributions 16,984. Only in post for 5 months in 2009, annualised salary 94,572 Chief Executive 175,145 202,470 15.60 Salary 170,000; Pension Contribution 32,470 Executive Director Children's Executive Director Adult 139,854 156,813 12.13 Salary 130,846; Benefits in kind 975; Pension Contribution 24,992 138,849 156,800 12.93 Salary 130,846; Benefits in kind 962; Pension contribution 24,992 55 Tufton Street, London, SW1P 3QL www.taxpayersalliance.com 0845 330 9554 (office hours) 07795 084 113 (24 hours) 23

Executive Director of Environment Director of Finance and Corporate Assistant Chief Executive Governance Assistant Chief Executive HR & OD 128,591 171,365 33.26 Salary 138,722; Benefits in kind 6,147; Pension contribution 26,496 128,734 147,066 14.24 Salary 123,216; Benefits in kind 316; Pension contribution 23,534 95,502 103,276 8.14 Salary 85,633; Benefits in kind 1,287; Pension contribution 16,356 93,301 104,083 11.56 Salary 86,363; Benefits in kind 1,225; Pension contribution 16,495 Operational Director - CSD 90,719 112,522 24.03 Salary 91,587; Benefits in kind 3,442; Pension contribution 17,493. Left 12 April 2011 Unknown title 122,500 - - Unknown title 127,500 - - Unknown title 132,500 - - Unknown title 137,500 - - Unknown title - 142,500 - Unknown title 217,500 - - Unknown title 245,000 - - Unknown title 407,500 - - Belfast Unknown title 115,000 - - Unknown title - 115,000 - Bexley Will Tuckley Chief Executive 250,627 258,782 3.25 Salary 185,747; Expenses 2,682; Benefits in Kind 10,819; Pension Contribution 40,957; Additional election fees paid for elections May 2010 of 18,577 Deborah Absalom Peter Ellershaw Director of Children's and Young People's Director of Environment and Regeneration 210,998 207,265-1.77 Salary 167,343; Benefits in Kind 6,291; Pension contribution 33,631 210,818 206,963-1.83 Salary 167,343; Benefits in Kind 5,989; Pension contribution 33,631 55 Tufton Street, London, SW1P 3QL www.taxpayersalliance.com 0845 330 9554 (office hours) 07795 084 113 (24 hours) 24

Director of Social and Community Director of Customer 170,073 175,280 3.06 Salary 140,671; Benefits in Kind 5,989; Pension contribution 28,620 140,629 152,561 8.48 Salary 121,092; Benefits in Kind 5,989; Pension contribution 24,588; Additional election fees paid for parliament and council elections May 2010 892 Director of Finance 136,063 141,892 4.28 Salary 115,778; Benefits in Kind 2,493; Pension contribution 23,040; Additional election fees paid for elections May 2010 of 581.Salary, fees & allowances include an emergency planning stand-by payment of 7,106 for 2010-11 Assistant Chief Executive 121,761 124,113 1.93 Salary 99,039; Benefits in Kind 5,266; Pension contribution 19,808 Birmingham Stephen Hughes Deputy Director (Legal ) 105,315 18,202-82.72 Salary 13,688; Benefits in kind 1,750; Pension contributions 2,764 - There are 21 employees in 2009-10 and 19 in 2010-11 who receive total remuneration above 90,000 excluding pension contributions. These haven't been disclosed or included in the overall total because it is not clear if the employees already detailed are included in this total or not. When contacted, the council could not shed any light because "the accounts have already been audited." Chief Executive 233,097 228,490-1.98 Salary 198,925; Pension Contribution 29,565 Strategic Director (Housing 165,488 169,530 2.44 Salary 145,814; Expenses 94; Pension Contribution 23,622 & Constituencies) Strategic Director 169,597 168,955-0.38 Salary 145,814; Pension Contribution 23,141 (Environment & Culture) Strategic Director 165,455 128,027-22.62 Salary 110,134; Expense Allowances 51; Pension Contribution 17,842 (Children, Young People and Families) Strategic Director (Adults 165,445 169,436 2.41 Salary 145,814; Pension Contribution 23,622 and Communities) Strategic Director of 162,622 166,176 2.19 Salary 142,999; Expenses 11; Pension Contribution 23,166 Corporate Resources 55 Tufton Street, London, SW1P 3QL www.taxpayersalliance.com 0845 330 9554 (office hours) 07795 084 113 (24 hours) 25

Unknown title - 112,500 - Unknown title - 112,500 - Unknown title 117,500 - - Unknown title - 147,500 - Blaby Chief Executive 110,064 109,699-0.33 Salary 89,125; Expenses 87; Benefits in Kind 3,776; Pension Contribution 16,711 Blackburn with Darwen Graham Burgess Deputy Chief Executive 102,961 102,392-0.55 Salary 81,928; Expenses 117; Benefits in Kind 4,986; Pension Contribution 15,361 Chief Executive BwD Council/Care Trust Plus Deputy Chief Executive BwD Council/Care Trust Plus Deputy Chief Executive - Community & Personal Deputy Chief Executive - Regeneration & Technical Strategic Director - Resources Strategic Director of Social Care & Health 183,000 183,000 0.00 Salary 158,000; Expenses 1,000; Pension Contribution 24,000. From 1st August 2010, the post of Chief Executive assumed responsibility for both Blackburn with Darwen Borough Council and Blackburn with Darwen Teaching Care Trust Plus, and 30 of the salary costs have been charged to the Care Trust Plus. - 145,000 - Salary 126,000; Pension contribution 19,000 145,000 - - 140,000 - - 129,000 130,000 0.78 Salary 113,000; Pension contribution 17,000 126,000 174,000 38.10 Salary 80,000; Benefits in Kind 3,000; Compensation for loss of office 79,000; Pension contribution 12,000 55 Tufton Street, London, SW1P 3QL www.taxpayersalliance.com 0845 330 9554 (office hours) 07795 084 113 (24 hours) 26