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, in accordance with the Local Authorities (Calculation of Council Tax Base) (England) Regulations 2012, the amount 80,709 calculated by Salford City Council as its council tax base for the financial year 2026/27.   The reason is: The council is required to calculate the council tax base for 2026/27. This "base" figure, expressed as the number of band D equivalent properties in the city, is, for council tax purposes, a fundamental element in the tax-setting process.   Options considered and rejected were: Other estimates to reflect changes in the next financial year.   Assessment of Risk: The Tax Base figure is fundamental to the setting of the council tax levy and hence to the whole budget process. Setting a tax base that is too low would prevent the council from drawing the full amount of tax collected from the collection fund in 2026/27, while setting a tax base that is too high would create a deficit in the collection fund. However, in normal years the exercise is regarded as low risk because: - ·         the starting figures are provided by the Valuation Office and a year on year comparison of figures is undertaken by the MHCLG and attention drawn to possible anomalies (if any); the method of calculation is well-established and familiar, and figures are checked for "reasonableness" and their fit with expectations. While an element of judgement needs to be made on future anticipated dwelling changes, these are based on research and information from other council sources.   The source of funding is: N/A   Legal Advice obtained: Supplied by: Jeanette Williams, Principal Solicitor The Local Authorities (Calculation of Council Tax base) (England) Regulations 2012 set out the rules for calculation of the Council Tax base, which is an amount required to be used in the calculation of Council Tax by billing authorities and major precepting authorities and in the calculation of the amount of a precept payable by each billing authority to a major precepting authority. The council tax base is, in essence, the number of dwellings in an area belonging to each valuation band, modified to take account of the proportion applying to dwellings in each band, dwellings qualifying for exemptions, discounts or reductions under a Council Tax reductions scheme and the proportion of the Council Tax for the year which the billing authority expects to be able to collect.   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:   ·         Local Government Finance Act 1992 ·         The Local Authorities (Calculation of Council Tax Base) (England) Regulations 2012   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.