b'What is the price we need to charge to cover costs and is it a price the market will pay (assessment of costs of production to reach net gain)? It must be appreciated that the council can make a net gain by recovering the cost of fixed overheads attributed to the service offered at a charge, or the price can include a profit margin. Is the net gain (or profit) worth it, relative to any new activity, arrangements, etc required to generate it? Is the prospect of gain to the council subject to too much risk? Consider a risk assessment for the activity. Are there are any dysfunctional impacts on service delivery, usage or outcomes, etc? Step 4Development of potentially worthwhile income sources into detailed propositions 1.5 This would require the development of business cases that are agreed by the corporate management team and elected members to secure agreement to go forward. In some cases consultation with those affected may be needed. Where up-front investment is required, the business cases may need to be independently assessed, perhaps by the facilitator, to ensure that there is no optimism bias. Step 5Introduction of approved income-generating ideas 1.6 The approach will be particular to each authority, reflecting the timeline for introduction and the revenue assumptions taken into account in budget setting. Members will need to endorse the proposal and assess the impact on policies and service users to ensure that the proposal is politically acceptable. In some areas, it will be appropriate to consult with users prior to the final implementation plans being laid. Optional extra steps Step 6Consideration of alternative sources of funding 1.7 The service review should consider whether income beyond that available from charging might be considered, eg grants, use of workplace charging levy, New Homes Bonus, congestion charging, sponsorship and potentially trading.14'