Purpose

The Cabinet will be asked to consider the proposals for the 2026
to 2027 budget and Medium Term Financial Strategy 2026 to 2030 for
West Suffolk Council, prior to its approval by Council.  This report includes the Minimum Revenues
Provision (MRP) Policy and Prudential Indicators, and also the
outcomes of the Council’s review of its fees and
charges.
 
The fees and charges have been reviewed in
accordance with the Council’s Fees and Charges Policy, which
has resulted in proposed increases to some. Where the proposed
increase is greater than five percent, this constitutes a Key
Decision. The Cabinet will consider the proposals as part of its
consideration of this report. 

Decision

(Note: This item constituted a Key Decision in
part where proposed increases in fees and charges contained in the
report were greater than five percent (Attachment D, Appendix
6a).  Other decisions emanating from the
report would require final approval by Council on 24 February
2026.  This was reflected in this
Decisions Notice accordingly)
 
Recommended to Council (as part of the budget
setting process):
(24 February 2026)
 
That:
1.          
The revenue and capital budget for 2026 to 2030,
plus 2025 to 2026 capital projects that subsequently require to be
carried forward at the year-end, attached at Attachment A and as
detailed in Attachment D (Appendices 1-6), Attachment E, and
Attachment F to Report number CAB/WS/26/007, be
approved.
 
2.          
Having taken into account the conclusions of the
Chief Operating (S151) Officer’s report on the adequacy of
reserves and the robustness of budget estimates (Attachment C) and
the Medium Term Financial Strategy (MTFS) (Attachment D),
particularly the Scenario Planning and Sensitivity Analysis
(Attachment D, Appendix 5) and all other information contained in
Report number CAB/WS/26/007, the level of council tax for 2026 to
2027 be established at £209.70 for an average band D
property  (the level of council tax
beyond April 2027 will be set in accordance with the annual budget
process for the relevant financial year).
 

3.          
The Chief Operating Officer, in consultation with
the Portfolio Holder for Resources, be authorised to vire funds between existing Earmarked Reserves (as
set out at Attachment D, Appendix 3) as deemed appropriate
throughout the medium term financial
planning period.
 

4.          
Delegated authority be given to the Chief Operating
Officer, in consultation with the Portfolio Holder for Resources,
to formulate and implement in full, Government grant, discount or
relief schemes (examples include but not limited to those set out
in paragraphs 3.14 to 3.16 and 4.7 to 4.11 of Report number
CAB/WS/26/007), so long as they are as a minimum, revenue cost
neutral to the council.
 

5.          
The statutory exceptions to Long Term Empty and
Second Homes premiums of 100%, set out in paragraph 4.9 of Report
number CAB/WS/26/007, be noted and the discretionary exceptions set
out in paragraph 4.10 be approved, in order
to align across the Anglia Revenues Partnership.
 
Resolved:
That:

6.          
The fees and charges price increases, as set out in
Attachment D Appendix 6a to Report number CAB/WS/26/007, be
approved.
 
Recommended to Council (as part
of the budget setting process):
24 February 2026:
 
That:

7.          
The Flexible Use of Capital Receipts Strategy, as
set out in Attachment F to Report number CAB/WS/26/007, be
approved.