PWLB briefing

Monthly Activity

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PWLB Activity Commentary — March 2026

PWLB Monthly Activity Commentary

Record £4.2bn across 299 loans as financial year-end triggers broad-based surge; HRA concession share reaches 35% and WAR ticks up as rate environment shifts

March 2026

MARCH 2026 — The largest single month in the dataset: £4.2bn across 299 loans from 139 borrowers — a clear financial year-end front-loading effect. WAR ticked up to 4.59%, reversing several months of decline. HRA -60bps reached its highest share in recent months at 35.1%. Cornwall Council drew £350m across the final two days of the financial year — £150m under HRA -60bps and £200m under Certainty -20bps — illustrating the 20bp structural spread between those two rate tiers, and a notable cohort of 10-year EIP borrowers returned to medium tenors.

PWLB Activity Snapshot — March 2026

Metric Mar 2026 vs Prior Month vs Last Year
£ Borrowed £4.23bn ▲19.0% ▲2.6%
# Loans 299 ▲40.4% ▼0.3%
WAR % 4.59% ▲6.0% ▼4.6%
WAL (yrs) 2.91 ▲22.8% ▲23.4%

Volume & Loan Activity

Record month: £4.23bn is the largest single-month total in the dataset, surpassing February's previous high of £3.6bn. The 19% uplift on February and near-identical loan count to March 2025 (299 vs 300) confirm this is a structurally recurring financial year-end pattern rather than an anomalous spike — authorities front-loading 2026/27 borrowing requirements before 1 April.
Loan count jumped 40% to 299 from 213 in February. Average deal size of approximately £14m and 139 distinct borrowers — the widest participation in the dataset window — confirm that record volume was genuinely broad-based rather than driven by a handful of outsized tickets. The top 5 borrowers (Cornwall, Barking & Dagenham, Havering, Wirral, Luton) accounted for £1.04bn, just 25% of total.

Rate & Tenor

WAR rose to 4.59%, up 6.0% on February's 4.33% — breaking the consistent downward drift in funding cost seen through late 2025 and early 2026. Year-on-year WAR is still 4.6% lower than March 2025, but the month-on-month reversal signals a meaningful shift in the rate environment during March. Borrowers who waited until month-end paid materially more than those who accessed the market in the first two weeks — most visibly illustrated by Barking & Dagenham's 33bp drift across five tranches over ten days.
WAL extended to 2.91 years, up 22.8% on February — the first WAL increase in three months, and the first time since late 2025 that the sector has collectively lengthened duration month-on-month. The 1–3yr bucket still dominated at £3,097m (73.3%), but March showed a materially broader WAL spread: 3–5yr added £449m (10.6%), 5–10yr £302m (7.2%), and the 10–20yr bucket returned at scale with £367m (8.7%) — its largest contribution in the recent dataset.
Rate distribution was concentrated in 4.0–5.0% (255 of 299 loans), with 37 loans above 5.0% — predominantly longer-dated EIPs and end-of-month Maturity loans. Rates ranged from 3.85% (St Albans DC, 1yr HRA, 6 March) to 6.41% (Witney Town Council annuity). Birmingham and Havering both accessed sub-4.00% in the opening fortnight before rates drifted higher.

WAL Mix & Debt Profile

Maturity 70.3% (£2,974m) / EIP 27.7% (£1,170m) / Annuity 2.0% (£83m) — the highest Annuity share in the recent dataset, driven largely by Hammersmith & Fulham LBC's £40m Annuity at 4.27% WAL 3.1yr under HRA -60bps on 12 March — an unusually large annuity ticket for a non-parish borrower.
The 10–20yr WAL bucket returned at scale, driven almost entirely by 10-year EIP structures — Herefordshire Council (£55m, 4.83%), Redbridge LBC (£40m, 4.77%), Haringey LBC (two tranches of £30m at 4.77–4.86%), Brent LBC (£30m across three tranches), Slough BC (£40m across four tranches) and others. This marks a meaningful return to medium-tenor amortising borrowing after months of overwhelmingly short-dated activity and is the most distinctive structural feature of March beyond the headline volume.

Concession

HRA -60bps reached £1,485.7m (35.1%) — its highest share in the recent dataset, up from 21–22% in December and January. Concentrated in the 1–3yr bucket (£1,079m) with meaningful secondary activity in 3–5yr (£170m), 10–20yr (£142m) and 5–10yr (£94m). The elevated HRA share reflects housing authorities drawing down pre-approved facilities before the financial year-end.
Certainty -20bps remained the largest tier at £2,709m (64.1%), active across all WAL buckets including £224m in the 10–20yr range — consistent with the 10yr EIP cluster. No-concession (NONE) borrowing was negligible at £2.1m, confined to small parish annuities.
A new concession tier appeared for the first time: Project -40bps, used exclusively by Norfolk County Council across three transactions totalling £25.5m at WALs of 9.0–9.5 years (rates 5.05–5.78%). This is a project-specific PWLB concession product — its first appearance in the dataset is worth monitoring.

Top Borrowers & Concentration

Borrower Total £m WAR % WAL (yrs) Profile
Cornwall Council£350m4.99%1.0Maturity
Barking & Dagenham LBC£270m4.67%2.0EIP
Havering LBC£170m4.19%1.8Maturity
Wirral Borough Council£135.5m4.60%1.6EIP / Maturity
Luton Borough Council£115m4.61%1.6Maturity
City of Glasgow Council£110m4.60%3.4Maturity
Birmingham City Council£100m3.91%2.0Maturity
Woking Borough Council£85.6m4.52%1.0Maturity
Redbridge LBC£85m4.95%5.5EIP / Maturity
Cornwall's £350m was drawn entirely across the final two days of the financial year — £150m at 4.88% under HRA -60bps on 30 March, and £200m at 5.07% under Certainty -20bps on 31 March. The 19bp rate difference between the two tranches reflects the structural 20bp spread between the HRA and Certainty rate tiers (Gilts +60bps vs Gilts +80bps respectively), not intra-day market movement. The more pertinent observation is that both tranches were drawn at year-end when March rates had drifted materially higher than the sub-4% rates available in the opening fortnight of the month.
Barking and Dagenham staged five EIP tranches of £50–60m each between 10–20 March, all at 2yr WAL under Certainty -20bps. Rates drifted from 4.48% to 4.81% across the window — a clear illustration of intra-month rate movement and the benefit of early execution.
Birmingham City Council achieved 3.91% on £100m at 2yr WAL (HRA -60bps, 9 March) — the lowest rate among major borrowers and one of the cheapest rates available to any meaningful-sized borrower in the month. Havering LBC similarly drew £110m at 3.94% on 2 March. Both accessed early-month rates before the upward drift took hold.
Leeds City Council drew £24m EIP at 4.34% for a 12yr WAL under HRA -60bps on 3 March — the longest meaningful WAL transaction by a major authority in the month, and well inside what a Certainty borrower would have paid at the same tenor. Redbridge LBC committed £85m at 5.5yr WAL at 4.95% — one of the few large borrowers accepting genuine medium-term risk in March.
Hammersmith & Fulham LBC drew a £40m Annuity at 4.27% WAL 3.1yr (HRA -60bps, 12 March) — the largest single annuity transaction in the recent dataset and notable for its short WAL and low rate, likely reflecting a specific cash flow smoothing requirement.

Treasurer's Note

March's record £4.2bn reflects the well-established year-end front-loading pattern, but two features stand out as more than seasonal effect. First, the WAR uptick — up 6% on February — is the first month-on-month rate increase in several months: authorities who waited for March to complete their 2025/26 programmes paid meaningfully more than those who accessed the market in January or February. The 19bp difference between Cornwall's two tranches reflects product pricing rather than market movement — HRA at Gilts +60bps versus Certainty at Gilts +80bps — but the broader point stands: both tranches were executed at rates well above what was available earlier in March, and Barking & Dagenham's 33bp drift across five tranches over ten days illustrates concretely how quickly rates can move when demand is concentrated at year-end. Second, the return of 10-year EIP borrowing at scale (£367m in the 10–20yr bucket) suggests that a cohort of authorities used the year-end window to lock in medium-term debt at rates still considered favourable relative to recent history — even as the short-end preference persists for the majority. The HRA share rising to 35% also signals that housing investment programmes are a significant driver of current PWLB demand; watch whether this continues into Q1 2026/27 or normalises back toward Certainty -20bps dominance.

This commentary is for information only and does not constitute financial advice. Source data: Debt Management Office — www.dmo.gov.uk/responsibilities/local-authority-lending/current-data/. Always verify rates and borrowing data directly with PWLB or official sources before making borrowing decisions.

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