The County Council of Kent Council convened on Thursday, 12th February 2026, with its agenda primarily focused on the crucial task of setting the budget for the upcoming financial year and outlining the medium-term financial plan and capital programme. Key discussions were scheduled around the Revenue Budget for 2026-27, the Medium-Term Financial Plan (MTFP) for 2026-29, and the Capital Programme for 2026-36. Attendees were also set to review the Section 25 Assurance Statement, which assesses the robustness of financial estimates and the adequacy of reserves.

Revenue Budget 2026-27, 2026-29 MTFP and Capital Programme 2026-36

The central item on the agenda was the consideration of the Revenue Budget for 2026-27, the Medium-Term Financial Plan (MTFP) for 2026-29, and the Capital Programme for 2026-36. The report pack detailed the draft proposals for these significant financial plans, which had undergone scrutiny by Cabinet Committees and the Scrutiny Committee. The final draft budget aimed to balance the Council's statutory obligations with the administration's strategic priorities, acknowledging the ongoing challenge of spending growth exceeding available funding from central government and local taxation.

The proposed Capital Programme for 2026-36 outlined planned capital spending totalling £1,967 million. This expenditure was to be allocated across various areas, with a significant portion dedicated to roads and infrastructure (£1,442 million), followed by school buildings (£392 million) and other areas such as economic regeneration, corporate estate, and adult services (£133 million). The programme indicated that the majority of this spending would be funded from external sources, including central government grants (£1,379 million) and developer contributions (£108 million), with existing borrowing commitments (£354 million) and other internal sources (£73 million) making up the remainder. Notably, the plan stated Nil for new borrowing.

The Revenue Budget for 2026-27 was projected at a net expenditure of £1,648.1 million, representing a 7.6% increase on the previous year. The largest departmental budget was for Adult Social Care (£787.5 million, 47.8% of the total budget), followed by Children's Services (£423.0 million, 25.7%). Funding for the revenue budget was anticipated to come primarily from Council Tax (£1,048.5 million, 63.6% of funding) and the central government settlement (£595.4 million, 36.1%).

The Medium-Term Financial Plan (MTFP) for 2027-28 and 2028-29 forecast net spending increases of £105.3 million (6.4%) and £95.5 million (5.6%) respectively. These plans highlighted a shortfall in government settlement funding, which would need to be addressed through council tax increases or further savings.

The report also detailed the proposed Council Tax increase for 2026-27 at 3.99%, resulting in a Band D charge of £1,758.60 for the County Council's element. The provisional tax base estimate for 2026-27 was 592,148.73 Band D equivalent properties, an increase of 0.72% from the previous year. The estimated collection fund balances for 2026-27 were also presented, showing a surplus of £7.1 million.

Section 25 Assurance Statement

A key document for the meeting was the Section 25 Assurance Statement, prepared by the Acting Section 151 Officer, David Shipton. This report assessed the robustness of the financial estimates for the proposed capital programme, revenue budget, and MTFP, as well as the adequacy of reserves. The statement acknowledged the significant challenges in setting a balanced budget for 2026-27 due to exceptional circumstances and escalating cost pressures exceeding available funding. It highlighted that balancing the budget relied on a revised approach to spending growth, significant savings, and one-off measures that would need sustainable replacements in subsequent years. The report identified risks in adult social care and Special Educational Needs and Disabilities (SEND) spend as being on par with the highest risks. The decision to raise council tax below the referendum limit was noted as posing a long-term financial risk due to forgone income. The statement concluded that the use of reserves to balance previous budgets had reduced them to a minimum level, and any further unplanned drawdowns would pose a significant risk to the Council's medium to long-term sustainability. Rebuilding reserves, particularly general reserves, was identified as a key aspect of the 2026-27 budget and the 2026-29 MTFP.

Armed Forces Covenant - Annual Report

The meeting agenda included an update on the Armed Forces Covenant, with Canon Peter Bruinvels CC in attendance to provide a briefing on Kent County Council's work to support the armed forces community in Kent and summarise key achievements during 2025. Members were asked to note and endorse the ongoing support for the Armed Forces Covenant and the Council's commitment to this work.

Committees Review

A review of committee arrangements was scheduled for discussion. The proposal was to approve amendments to Ordinary Committee arrangements, including adding the functions of the Regulation Committee to the Planning Application Committee, and the Electoral and Boundary Review Committee to the Selection and Member Services Committee. This would lead to the deletion of the Regulation Committee and the Electoral and Boundary Review Committee, as well as the Member Development Sub-Committee. Authority was to be delegated to the Democratic Services Manager, in consultation with the Monitoring Officer, to implement these changes, subject to appropriate member training and transition arrangements.

Proportionality and Appointments to Committees and Other Bodies

The meeting was scheduled to determine the total number of committee places, the allocation of these places between political groups, and the allocation of places on certain bodies, subject to the Council's decision on the Committees Review item. Authority was to be delegated to the Democratic Services Manager, in consultation with Group Leaders and the Monitoring Officer, to adjust and confirm committee place allocations to ensure overall proportionality.

Political Assistants

The establishment of Political Assistant posts for qualifying Political Groups, in accordance with Section 9 of the Local Government and Housing Act 1989, was to be approved. Authority was to be delegated to the Monitoring Officer to make consequential amendments to the Constitution, and to the Chief Executive to appoint Political Assistants and develop a local protocol. The Corporate Director for Finance was to identify funding options for these roles.

Corporate Parenting - Annual Report

The Corporate Parenting Annual Report for 2025 was to be noted, along with the Council's responsibilities as Corporate Parents to champion children and care-experienced adults. The report highlighted the success of the Corporate Parenting Christmas Appeal, which had reached its £25,000 fundraising target.

Pension Pooling Arrangements

The Council was asked to agree to enter into Pension Pooling arrangements with Border to Coast Pensions Partnership and to join the Border to Coast Joint Committee. The Chair of the Pension Fund Committee was to be appointed as the Kent Council Representative on the Joint Committee. Authority was to be delegated to the Pension Fund Committee to manage updates to the ACCESS Inter-authority Agreement and future appointments to the Joint Committee. The s151 Officer was to be delegated authority to take necessary actions to implement this decision.

Marine and Coastal Act - Delegations Update

The Council was asked to agree to update the Appendix to the Constitution, delegating functions set out in Schedule 20 of the Marine and Coastal Act 2009 to the Corporate Director of Growth, Environment and Transport. The Monitoring Officer was to be asked to update the Appendix to the Constitution accordingly.

Appointment of Standards Independent Persons

The Council was asked to thank Mr George for his work as Independent Person and to appoint Michael Turner to a four-year term as Independent Person for Standards for Kent County Council, subject to satisfactory background checks.

Motion for Time Limited Debate

A motion was scheduled for a time-limited debate, expressing thanks to KCC staff for their work during a major incident, deep concern about the approach of South East Water and its failures, and support for investigations into South East Water's failures. The motion called for a Short-Focussed Inquiry by the Scrutiny Committee to identify lessons learned, steps required to prevent recurrence of similar incidents, and how KCC can best contribute to effective support and relief efforts. It also endorsed the Leader's call on the Government to establish a compensation/recovery fund, ensure reimbursement of costs incurred by public service partners, prioritise necessary capital expenditure by South East Water, work with Ofwat and the Drinking Water Inspectorate for a swift investigation, and consider legislative or regulatory reforms. The Council requested that the Chief Executive arrange for appropriate officers to draw the minister's attention to the Council's resolution.