Where a local authority is not responsible for meeting a person's eligible needs or a self-funder is arranging their own care they will be provided an independent personal budget. This will set out what the cost would be to the local authority if the local authority was meeting the person's eligible needs and the amount of DLCs (where applicable). The amount set out in the IPB of what it would cost the local authority, less DLCs (where applicable), will be the amount that accrues towards the cap.