Purpose

The Council Meeting will set the Council Tax for 2026/27, and the precept levels as appropriate.

Decision

The Council Meeting has agreed:-

(1) That it be noted that on 15 January 2026, the Council has calculated the Council Tax base for 2026/27 as:

·         99,698.1 for the whole Council area [Item T in the formula in Section 31B of the Local Government Finance Act 1992, as amended (the "Act")]  

(2) That the Council Meeting approve the Council Tax Requirement for the Council’s own purposes for 2026/27 as being £217,306,964.                    

(3) That the following amounts be calculated by the Council for the year 2026/27 in accordance with sections 31 to 36 of the Local Government Finance Act 1992:

(a) £886,571,558 being the aggregate of the amounts which the Council estimates for the items set out in section 31A(2) of the Act (Appendix Two).

(b) £669,264,594 being the aggregate of the amounts which the Council estimates for the items set out in section 31A(3) of the Act (Appendix Two).

(c) £217,306,964 being the amount by which the aggregate at 3(a) above exceeds the aggregate at 3(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) (Appendix Two).

(d) £2,179.65 being the amount at 3(c) above, all divided by Item T (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.

(e) £0.00 being the aggregate amount of all special items referred to in section 34(1) of the Act

(f) £2,179.65 being the amount at 3(d) above less the result given by dividing the amount at 3(e) above by the amount by Item T (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 special item relates.                                                                 

(4) That it be noted that for the year 2026/27 the Mayoral Police and Crime Commissioner precept for Greater Manchester and the Mayoral General precept (including Fire Services) have been issued to the Council in accordance with section 40 of the Local Government Finance Act 1992, for each category of dwellings in the Council's area as indicated in the table below.

(5) That the Council, in accordance with Sections 30 to 36 of the Local Government Finance Act 1992, hereby sets the aggregate amounts shown in the tables below as the amounts of Council Tax for 2026/27 for each part of its area and for each of the categories of dwellings.

Valuation Bands

Authority

£

A

B

C

D

E

F

G

H

Stockport Metropolitan Borough Council

1,453.10

1,695.28

1,937.47

2,179.65

2,664.02

3,148.38

3,632.75

4,359.30

Mayoral Police and Crime Commissioner Precept

1. 20
2. 90
3. 60
4. 30
5. 70
6. 10
7. 50
8. 60

Mayoral General Precept (including Fire Services)

1. 63
2. 74
3. 84
4. 95
5. 16
6. 37
7. 58
8. 90

AGGREGATE OF COUNCIL TAX REQUIREMENTS

A

B

C

D

E

F

G

H

Stockport Metropolitan Borough Council Area

1,745.93

2,036.92

2,327.91

2,618.90

3,200.88

3,782.85

4,364.83

5,237.80

(6) That the Council, in accordance with section 52ZB of the Local Government Finance Act 1992 hereby determines that the Council’s relevant basic amount of council tax for 2026/27 is not excessive in accordance with the principles determined by the Secretary of State under section 52ZC of the Act.

(7) That the calculation of Aggregate Amounts as directed by Section 31A of the Local Government Finance Act 1992 set out at Appendix Two be noted.

Alternative options considered

None.