Decision Maker:

Outcome:

Is Key Decision?: No

Is Callable In?: Yes

Date of Decision: January 6, 2026

Purpose:

Content: Salford City Council - Record of Decision   I, Councillor Jack Youd, Deputy City Mayor and Lead Member for Finance, Support Services and Regeneration, in exercise of the powers contained within the Council Constitution, do hereby:   Approve that a £3.173m surplus be declared as the estimated Collection Fund balance as at 31st March 2026 in respect of the business rates retention scheme. Approve that delegated approval be granted to the Chief Finance Officer or deputy to approve the business rates estimate for 2026/27 and to notify the respective amounts to be distributed to the council and the Greater Manchester Combined Authority (GMCA) (in relation to its fire and rescue functions).   The Reasons are: The Non-Domestic Rating (Rates Retention) regulations 2013 provide for the operation of the rates retention system through the council’s Collection Fund. They require a local authority to estimate the balance on its Collection Fund for the scheme as at 31st March each year and to notify the government and each relevant precepting authority of the amounts that have been calculated by 31st January in the preceding year. As part of the Greater Manchester Trailblazer Deal extension of the 100% rates retention pilot, any balance is to be distributed to/borne by the council and GMCA (fire element) in the following year based on the prescribed share for each.   Options considered and rejected: N/A - the calculation is a statutory requirement.   Assessment of Risk: Low The Collection Fund will continue to be closely monitored during the year and will be reviewed at outturn 2025/26. The difference between the actual surplus or deficit at that stage will be factored into future estimated balance calculations.   The source of funding is: A £3.173m surplus declared as the fund balance means that distributions will be made to the council’s General Fund and GMCA (fire) in 2026/27.   Legal Advice obtained: Jeanette Williams, Principal Solicitor The Local Government Finance Act 1988 (as amended by the Local Government Finance Act 2012) provides for the operation of the non-domestic rates retention system through the Council's Collection Fund.  Regulation 13(1) of the Non-Domestic Rating (Rates Retention) Regulations 2013 provides that a billing authority must estimate, on or before the 31st January in the preceding year, whether there is a surplus or deficit with respect to non-domestic rates in its collection fund for the proceeding financial year, and if so, the amount of that surplus or deficit. Under the Greater Manchester Trailblazer Deal any surplus or deficit estimated by an authority under Regulation 13(1) shall be distributed to/borne by the council (99%) and GMCA (fire) (1%) in accordance with the business rates retention scheme (BRRS) during the course of the relevant year. Non-compliance with the above statutory obligations may result in central government intervention and trigger immediate spending restraint and potential service cuts.   Financial Advice obtained: The report is produced by the corporate accountancy team.   Procurement Advice obtained: n/a   The following documents have been used to assist the decision process: The Non-Domestic Rating (Rates Retention) regulations 2013.   Contact Officer:  David Eden                                       e-mail: david.eden@salford.gov.uk     This decision is not subject to consideration by another Lead Member.   The appropriate scrutiny panel to call-in the decision is the Overview and Scrutiny Board.     Signed: Councillor Jack Youd       Dated: 06.01.26 Deputy City Mayor and Lead Member for Finance, Support Services and Regeneration     This decision was published on 06.01.26   This decision will come into force at 4.00 p.m. on 13.01.26 unless it is called-in in accordance with the decision-making process rules.