Decision Maker: Cabinet

Outcome: Recommendations Approved

Is Key Decision?: Yes

Is Callable In?: Yes

Date of Decision: December 9, 2025

Purpose: This report deals with the forecast Collection Fund outturn position for 2025/26, the setting of the Council Tax Taxbase for 2026/27 and also presents a forecast for Business Rates income expected in 2026/27.These items form an integral and important part of the Council’s budget setting and MTFP process

Content: The Cabinet considered the forecast Collection Fund outturn position for 2025/26, the setting of the Council Tax Taxbase for 2026/27, and a forecast for Business Rates income for 2026/27 and agreed:-   (1) That the Cabinet:-   (i)            Declare a provisional forecast outturn Collection Fund deficit to be appropriated to the council’s General Fund in 2026/27 of £0.754m relating to a Council Tax deficit of £0.810m and Business Rates surplus of £0.056m subject to the delegations below.   (ii)          Note the proposal for the Council Tax Discretionary Hardship Fund as set out in the Council Tax and Business Rates Discounts Annual Review report as per paragraph 3.5   (iii)         Note the 2026/27 Council Tax Taxbase for budget setting purposes of 99,698.1 Band D equivalent dwellings. The council’s final 2026/27 Council Tax Taxbase will be presented for approval to the council meeting on 15 January 2026   (iv)         Note that the indicative Collection Fund resources identified are to be reviewed through the MTFP and 2026/27 budget setting processes following the Provisional Local Government Finance Settlement in December.   (2) That the following decisions be delegated to the Director of Finance (Section 151 Officer) in consultation with the Cabinet Member for Finance & Resources:-   (i)            The decision to change the provisional 2025/26 Collection Fund forecast outturn position prior to declaring the position on 31 January 2026 as required by legislation.   (ii)          The decision to change the Business Rates forecast linked to the submission of the NNDR1 (Business Rates budget) to Government; and   (iii)         The decision to decline the Greater Manchester Business Rates pooling arrangement.

Alternative options considered: None.