b"In essence, section 14 of the 2014 Act provides that a local authority may make a charge for care provided to adults under sections 18 to 20 of the 2014 Act where the local authority is satisfied, following an assessment of whether the needs of the individual meet the eligibility criteria under section 7 of the 2014 Act, and a financial assessment of the individuals ability to cover the costs of their own care under section 17 of the 2014 Act. However, there are also a number of circumstances set out in section 14 under which a local authority is not permitted to charge. The Care and Support (Charging and Assessment of Resources) Regulations 2014 (the 2014 Regulations) also set out additional circumstances in which a local authority may not charge for services (the Regulations can be found at http://www.legislation.gov.uk/uksi/2014/2672/made). Regulation 5 of the 2014 Regulations provides that where a local authority is meeting needs because the relevant conditions in section 18 or 20 of the 2014 Act are met, the charge the authority makes for putting in place the arrangements for meeting those needs may only cover the cost that the authority incurs in putting in place those arrangements. Section 15 of the 2014 Act provides that a local authority may not make a charge undersection 14of the 2014 Act for meeting an adult's needs under section 18 if the total of the costs accrued in meeting the adult's eligible needs after the commencement of this section exceeds the cap on care costs. This section is not yet in force.Section 16 provides that the cap on care costs must be varied by the Secretary of State by creating further regulations under section 15(4) if it appears to her that the level of average earnings in England is different at the end of a review period from what it was at the beginning of that period. Section 6(4) provides that a review period is a period of 12 months from the anniversary of the day when section 15 comes into force. Section 17 provides that where a local authority has made a determination under section 13(1) of the Act and believes that it is entitled to charge for meeting at least some of an individuals care needs, or the needs of a carer for support, it is required under section 17 to assess a number of factors, including the level of the individuals financial resources and how much he would be able to pay towards his care. This is referred to as a financial assessment.It is worth noting at this point two relatively recent cases on financial assessments. In R (Torbay Quality Care Forum Limited) v Torbay Council) [2014] EWHC 4321 (Admin), the High Court quashed a decision of the council on the usual cost of care rates it had set for residential care. The court found that the financial assessment was based on a flawed mathematical model and that the council did not have regard to the guidance in Circular LAC (2004) 20 as to what can and cannot properly be taken into account, as required by sections 7 and 7A of the Local Authority Social Services Act 1970. However, in Mayfield Care Ltd v St Helens MBC [2015] EWHC 1057 (Admin) the High Court refused an application for judicial review brought by the owner of several care homes seeking to challenge the manner in which the local authority had gone about establishing the actual costs of care, which is one of the factors that local authorities must take into account when setting rates for the usual cost of such care. The application was refused on the basis that a local authority was entitled, when setting the usual cost of residential accommodation and enquiring into the actual costs of providing care, to calculate the rate of return on capital invested, not just on a purely mathematical basis, but also partly on judgment and experience. The court also confirmed 144"