To consider the recommendations from the meeting of the Cabinet held on 6th March 2026.
As the meeting of Cabinet takes place immediately prior to this Council meeting, any recommendations will be tabled for Members’ consideration.
Minutes:
Council Tax Resolutions 2026 – 2027
The Cabinet Member for Finance presented the Council Tax Resolutions report for Council’s consideration.
In doing so Members were provided with an overview of the requirements, context, and key figures relating to the Council Tax Resolution for the 2026/27 financial year, including the council tax base, precept impacts, and known external factors influencing the overall bill.
The formal calculation of the Council Tax Base for 2026/27, which must be approved annually in accordance with statutory regulations was outlined as follows:
Members were reminded that for the financial year 2025-2026, the District Council’s Band D properties charge was £257.48. The District Council element for financial year 2026-2027 charge for Band D properties was set at £265.18. This was an increase of 2.99 per cent.
This below inflation increase and taking into account the Medium-Term Financial Plan 2026-27 including Treasury Management Strategy, Capital Strategy and Investment Strategy which was agreed by Members on 25th February 2026 would provide service resilience for the Council.
It was noted that there was a typographical error within Appendix 3 – Parish Precepts to the report. However, an updated table had been provided for Members’ consideration at this meeting. The Cabinet Member for Finance reported that this was a very useful document in order to compare the precept amounts across each Parish Council.
Parish Councils set their precepts separately and it was noted there was an average 8.77 per cent increase across Parish Council for the financial year 2026-2027 and the total Parish Council precepts which amounted to £1.496million. The individual property Band amounts could be found in Appendix 3 as detailed above.
The overall Council Tax bill included several external precepts as follows:
· West Mercia Police & Crime Commissioner - The precept for 2026-2027 was set to rise by 5.15 per cent, an increase for Band D properties to £306.50.
· Worcestershire County Council - The County Council’s 2026-2027 budget included an 8.98 per cent increase, taking the charge to £1,760.80 for Band D properties.
· Hereford & Worcester Fire & Rescue Service - The 2026-2027 figure was set to rise by 4.89 per cent, an increase for Band D properties to £107.22
The Council remained committed to financial stability, recognising the tax base calculation was a core part of the Medium-Term Financial Plan 2026-27 including Treasury Management Strategy, Capital Strategy and Investment Strategy. Members were informed that Council Tax bills would be issued to residents accordingly.
Following the presentation of the report there were several questions from members. These were as follows:
· If any budgetary cuts in a specific service had occurred area as a result of the Budget setting process would grant funding received from the Governement be impacted and allocated proportionally – There was a brief discussion on this matter, however it was suggested that if any further clarification was required this could be discussed following the meeting.
The recommendations were proposed by Councillor S. Nock and seconded by Councillor K. May.
In accordance with the Local Authorities (Standing Orders) (England) (Amendment) Regulations 2014, the decision on the Council Tax Resolutions was taken by a formal recorded vote process.
Members voting FOR the Council Tax Resolutions 2026/27 Councillors S. Ammar, A. Bailes, R. Bailes, J. Clarke, S. Colella, A. Dale, D. Forsythe, E. Gray, D. Hopkins, C. Hotham, R. Hunter, H. Jones, B. Kumar, R. Lambert, M. Marshall, K. May, B. McEldowney, D. Nicholl, S. Nock, S. Peters, J. Robinson, S. Robinson, K. Taylor, H. Warren-Clarke, S. Webb, P. Whittaker and S. Evans (27).
Members voting AGAINST the Council Tax Resolutions 2026/27
No Councillors (0).
Members voting to ABSTAIN on the Council Tax resolutions 2026/27
No councillors (0).
Therefore, on being put to the vote, the recommendations were carried.
RECOMMENDEDthat
1.2.1 The calculation for the council tax requirement for the council’s own purposes for 2026/27 (excluding parish precepts) as £10,185,510.76
1.2.2 That the following amounts be calculated for the year 2026/27 in accordance with sections 31 to 36 of the Act:
a) £43,803,037.52 being the aggregate of the amounts which the council estimates for the items set out in section 31A(2) of the Act (taking into account all precepts issued to it by Parish Councils) (i.e., gross expenditure)
b) £32,121,303.24 being the aggregate of the amounts which the council estimates for the items set out in section 31A(3) of the Act. (i,e gross income).
c) £11,681,734.28 being the amount by which the aggregate of 1.2.2(a) above exceeds the aggregate of 1.2.2(b) above, calculated by the council, in accordance with section 31A(4) of the Act, as its council tax requirement for the year. (Item R in the formula in section 31B of the Act).
d) £304.13 being the amount at 1.2.2(c) above (Item R), all divided by Item T (1.1(a) above), calculated by the council, in accordance with section 31B of the Act, as the basic amount of its council tax for the year (including parish precepts).
e) £1,496,223.52 being the aggregate amount of all special items (parish precepts) referred to in section 34(1) of the Act (as per the attached schedule 3)
f) £265.18 being the amount at 1.2.2(d) above less the result given by dividing the amount at 1.2.2(e) above by Item T (1.1 (a) above), calculated by the council, in accordance with section 34(2) of the Act, as the basic amount of its council tax for the year for dwellings in those parts of its area to which no parish precept relates.
g) The amounts shown in column 4 of schedule 1. These are the basic amount of council tax for the year for dwellings in those parts of the council’s area shown in column 1 of the schedule respectively to which special items relate, calculated by the council in accordance with section 34(3) of the Act. (District and parish combined at band D).
h) The amounts shown in columns 7 to 14 of schedule 1 being the amount given by multiplying the amount at 1.2.2(g) above by the number which, in the proportion set out in section 5(1) of the Act, is applicable to dwellings listed in a particular valuation band divided by the number of dwellings listed in valuation band D, calculated by the council, in accordance with section 36(1) of the Act, as the amounts to be taken into account for the year in respect of categories of dwellings listed in different valuation bands.
1.2.3 It is to be noted that for the year 2026/27, Worcestershire County Council, Police and Crime Commissioner for West Mercia, and Hereford and Worcester Fire Authority have issued precepts to the council in accordance with section 40 of the Act for each category of dwelling in the council’s area as indicated below:
1.2.4 That having calculated the aggregate in each case of the amounts at 1.2.2(h) and 1.2.3 above, that Bromsgrove District Council in accordance with sections 30 and 36 of the Local Government Finance Act 1992 hereby sets the amounts shown in schedule 2 as the amounts of council tax for 2026/27 for each part of its area and for each of the categories of dwellings.
1.2.5 The Interim Director of Finance be authorised to make payments under section 90(2) of the Local Government Finance Act 1988 from the collection fund by ten equal instalments between April 2026 to March 2027 as detailed below
|
|
Precept (£) |
Surplus/Deficit on Collection Fund (£) |
Total to Pay (£) |
|
Worcestershire County Council |
67,631,975.84 |
76,853.64 |
67,708,829.48 |
|
Police and Crime Commissioner for West Mercia |
11,772,603.70 |
13,865.63 |
11,786,469.33 |
|
Hereford and Worcester Fire and Rescue Authority* |
4,118,298.75 |
13,950.93* |
4,132,249.68* |
1.2.6 The Interim Director of Finance by authorised to make transfers under section 97 of the Local Government Finance Act 1988 from the collection fund to the general fund the sum of £11,695,685.21 being the council’s own demand on the collection fund (£10,185,510.76) and parish precepts (£1,496,223.52) and the distribution of the surplus/deficit on the collection fund (£13,950.93).
1.2.7 That the Interim Director of Finance by authorised to make payments from the general fund to parish councils the sums listed on Schedule 3 by two equal instalments on 1st April 2026 and 1st October 2026 in respect of the precept levied on the council.
1.2.8 That the above resolutions to be signed by the Chief Executive for use in legal proceedings in the Magistrates’ Court for the recovery of unpaid council taxes.
1.2.9 Notices of the making of the said council taxes signed by the Chief Executive are given by advertisement in the local press under section 38(2) of the Local Government Finance Act 1992.
*Following this meeting an error had been identified in resolution 1.2.5 which referenced a table that had included an error. A Decision was made under Urgency Procedure Rules on 18th March 2026, and this matter had now been resolved. The correct table read as follows:
|
|
Precept (£) |
Surplus/Deficit on Collection Fund (£) |
Total to Pay (£) |
|
Worcestershire County Council |
67,631,975.84 |
76,853.64 |
67,708,829.48 |
|
Police and Crime Commissioner for West Mercia |
11,772,603.70 |
13,865.63 |
11,786,469.33 |
|
Hereford and Worcester Fire and Rescue Authority |
4,118,298.75 |
4,862.25 |
4,123,161.00 |