The Boston Borough Council's cabinet met on 10 December 2025 and agreed to recommend a new council tax support scheme to the full council, and also approved an updated counter fraud policy and revised contract procedure rules. The cabinet also reviewed the latest financial forecasts, noting a potential deficit, and discussed performance and risk management.

Local Council Tax Support Scheme 2026/27

Cabinet agreed to recommend to the full council a new council tax support scheme for 2026/27, with a maximum support level of 90% for lone parents, 80% for couples with children, and 75% for all other households. The scheme will be uprated in line with the Department for Work and Pensions (DWP)'s annual update of allowances and premiums for 2026/27. The decision followed a consultation, the results of which are detailed in the Consultation report.

Other options that were considered, but rejected, were:

• Keeping maximum support for households with children at 100% and others at 85%, seeking savings elsewhere.
• Setting maximum support at 90% for lone parents, 80% for couples with children, and 70% for other households, with annual uprating in line with DWP allowances for 2026/27.

The report noted that 35% of respondents to the consultation supported retaining the current level of support, while 43% supported a reduction.

The report also noted the potential impact of reducing support on low-income households, but stated that the council had to consider its financial position and the affordability of the scheme. The council has the discretion to provide further support through an exceptional hardship fund¹, but unlike the council tax support scheme, this would be funded entirely by Boston Borough Council.

The report stated that the changes do not target, or disadvantage, any characteristic group over another, and that the availability of an exceptional hardship fund, and signposting to professional advocacy services, will ensure the changes can be implemented in a manner that upholds the council's commitment to equality.

Counter Fraud, Bribery and Corruption Policy

Cabinet approved an updated Counter Fraud, Bribery and Corruption Policy, as detailed in the Counter Fraud Bribery and Corruption Policy and Draft Counter Fraud Bribery and Corruption Policy. The aim is to have a single aligned policy across the South and East Lincolnshire Councils Partnership (SELCP). The policy sets out the council's zero-tolerance approach to fraud, corruption, theft, and bribery. It provides guidance to councillors, employees, contractors, partner organisations, and the public on the council's expectations and the responsibilities of all parties in upholding these standards.

The cabinet also agreed to delegate authority to the S151 Officer², in consultation with the portfolio holder, to make minor amendments to the policy to reflect changes in legislation, statutory guidance, or contact details.

The council has a statutory obligation to have measures in place to tackle fraud. The updated policy is designed to strengthen the council's governance framework and compliance with statutory requirements, and mitigate legal and financial risks.

Proposed Amendments to the Council's Contract Procedure Rules

Cabinet agreed to recommend to full council the adoption of revised Contract Procedure Rules, as detailed in Proposed Contract Procedure Rules Clean Version and Proposed Contract Procedure Rules Tracked Changes. The contract procedure rules set out the rules that apply to all officers, members, and agents acting on behalf of the council, involved in procurement and contract management. The cabinet also approved the Revised Delegations to Officers that sets out the authorisation for decision making in relation to contract procedure rules.

The council's current contract procedure rules were approved in January 2023. The proposed rules reflect changes in public procurement legislation, including the implementation of the Procurement Act 2023 in February 2025. The Key Changes document outlines the key changes being proposed.

The aims of the updated rules are to:

• Ensure that the council has robust, up-to-date contract procedure rules that provide clarity to officers, members, and potential suppliers.
• Ensure a clear and consistent approach in the award of contracts and safeguard the public's trust and confidence and promote public accountability and procurement practice.
• Help avoid governance failures in the council's procurement activity.

Quarter 2 2025/26 Forecast Outturn

Cabinet reviewed the Quarter 2 2025-26 Forecast Outturn report, which set out the council's financial position as at 30 September 2025. The report highlighted a projected revenue deficit of £0.571m for the 2025/26 financial year, as detailed in BBC Q2 Finance Revenue Report 2025-26. The key variances were attributable to increasing income pressures across service areas including planning, cremation, and commercial waste. The shortfalls are partially mitigated by savings from senior leadership officer posts, reduced computer costs, and anticipated additional car parking income.

The report also noted that an efficiency target of £1.429m is included in the 2025/26 budget, and that 51% of the efficiencies (£0.733m) have been identified, including £0.654m Internal Drainage Board (IDB) funding received.

The forecast balance of specific and general fund reserves is £18.371m, reflecting planned use of reserves from the Capital Funding Reserve, Transformation Reserve, and Funding Volatility Reserve. Further details are provided in the BBC Q2 Finance Capital Report 2025-26.

The council held a £1.000m long-term lender option borrower option (LOBO) with State Street, due for repayment in 2051. On 11 July 2025, this loan was settled with a one-off payment of £1.500m and replaced by a £1.000m five-year loan from the Public Works Loan Board (PWLB). This has generated a saving of £28,000 for this financial year.

As of 30 September 2025, capital expenditure totalled £8.155m against a full year budget of £38.563m. Due to the nature of capital projects, it is not uncommon for the timelines of large scale projects to be revised over the medium term. This requires changes to the approved capital budget totalling £0.100m, details are provided within the report.

Cabinet recommended to full council the amendments to the capital programme.

Quarter 2 25/26 Performance and Risk Report

Cabinet reviewed the Quarter 2 25/26 Performance and Risk Report, which provided an update on performance and risk as at the end of September 2025.

The report included key performance indicators (KPIs) and strategic and operational risks. There are 92 KPIs for Boston Borough Council in 2025/26, set out by priority. There are 27 targeted indicators where performance is within the direct control of the council, with past data or comparisons available on which to base those targets. There are also 65 trend indicators, which show context for policy decisions and resource allocation.

The strategic risk register has been reviewed for Quarter 2. Risk training sessions were held with committee members in September and October. Actions agreed at those sessions include:

• Lead officers will be requested to attend meetings to look at specific risks where they are of particular interest to the committee; managed via the work programme
• Officers will review mitigations for high risks and report back via quarterly reports
• Risk appetite workshops are planned before the end of the financial year

Enhancements have been made to the report to improve clarity and focus on key areas of concern, including target status and mitigation action tracking.

The strategic risks for the Partnership have also been reviewed for Quarter 2, as have the fraud risks.