Agenda item

The Council Tax Resolutions will follow in a supplementary pack for this meeting.

Please note that as Worcestershire County Council may not agree their Council Tax precept at their Council meeting scheduled to take place on 26^th February 2026, there is the possibility that part or all of this report will need to be considered at an extra meeting of the Executive Committee immediately prior to a Council meeting on 6^th March 2026.

The Interim Director of Finance and Section 151 Officer presented the Council Tax Resolutions 2026/27 report.

In doing so, the Committee was informed that Worcestershire County Council had agreed its Council Tax precept, thereby enabling Members to exercise their duty and vote on the Borough’s Council Tax for 2026/27.

RESOLVED that

1) The calculation for the council tax requirement for the council’s own purposes for 2026/27 (excluding parish precepts) as £7,571,719.791.2.2.

2) The following amounts be calculated for the year 2026/27 in accordance with sections 31 to 36 of the Act:

a) £64,256,433.00 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) £56,618,713.21 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) £7,637,719.79 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) £288.43 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) £66,000 being the aggregate amount of all special items (Feckenham Parish precept) referred to in section 34(1) of the Act.

f) £285.94 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) £459.26 being the amount given by adding to the amount at 1.2.2(f) the amount for the special item relating to the parish of Feckenham 1.2.2(e), divided by the amount in 1.1(b) above.

h) The amounts shown below given by multiplying the amounts at 1.2.2(f) and 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 which in that proportion is applicable to dwelling listed in band D, calculated 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 dwelling listed in different valuation bands.

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:

4) Having calculated the aggregate in each case of the amounts at 1.2.2(h) and 1.2.3 above, that Redditch Borough Council in accordance with sections 30 and 36 of the Local Government Finance Act 1992 hereby sets the amounts shown below as the amounts of council tax for 2026/27 for each part of its area and for each of the categories of dwellings.

5) The Interim Director of Finance is 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.

6) The Interim Director of Finance be 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 £7,513,456.36 being the council’s own demand on the collection fund (£7,571,719.79) and parish precepts (£66,000) and the distribution of the surplus/deficit on the collection fund (-£124,263.43).

7)       The Interim Director of Finance be authorised to make payments from the general fund to Feckenham Parish Council the sums listed above (£66,000) by two equal instalments on 1^st April 2026 and 1^st October 2027 in respect of the precept levied on the council.

8)       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.

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.