Decision Maker: Executive Cabinet

Outcome: Recommendations Approved

Is Key Decision?: Yes

Is Callable In?: Yes

Date of Decision: February 18, 2026

Purpose: The report provided the Council with the information required to set a balanced budget for 2026/27 as required by law under the Local Government Finance Act 1992.  The report sets out the detailed revenue budget proposals for 2026/27 and the Medium-Term Financial Plan for the 5-year period 2026/27 to 2030/31, including the proposed council tax increase for 2026/27.

Content: RESOLVED That Full Council be RECOMMENDED to approve the following in line with the updated and final settlement information shared at Executive Cabinet: (i)                 Approve the Financial Strategy proposed for2026/27 to 2030/31 as set out in Appendix 1; (ii)              Accept the grants as set out in the schedule in Appendix 1; (iii)            Approves the budgeted net expenditure by Directorate for the financial year 2026/27 of £314.133m as set out in section 4 of the report and resourcing of the budget as set out in section 6 of the report and in Appendix 1; (iv)            Approve the significant investments set out in Appendix 2; (v)               Approve the proposed savings to be delivered by Directorates as set out in section 5 of the report and in Appendix 3; (vi)            Approve and sets the Council Tax Base for 2026/27as set out in Appendix 4 and that the amount calculated by Tameside Metropolitan Borough Council as its Council Tax base for the year 2026/2027 shall be 65,683.2 properties and further that the amount calculated by Tameside Metropolitan Borough Council as the Tax base for the Town Council of Mossley for the year 2026/27 shall be 3,545.3 properties; (vii)          Approve the formal Council Tax Resolution set out in Appendix 5 by way of a 2.99% general increase to Council Tax and an increase of 2% in respect of the Adult Social Care precept for 2026/27; (viii)        Approves the Council Tax Requirement for the Council’s own purposes for 2026/27 (excluding the Mossley Parish precept) as £131,851,121 and the Council Tax Requirement including the Mossley Parish precept as £131,889,446 for the 2026/27 financial year; (ix)            Approves the fees and charges schedule as set out in Appendix 6 (x)               Approves the proposed minimum General Fund Balance of £15.707m and the Reserves Strategy asset out in Appendix 7; (xi)            Approves the recommendations as set out in the Dedicated School Grant budget report in Appendix8; (xii)          Approves the Adult Services provider fee and charging recommendations as set out in Appendix9; (xiii)        Approves the Capital Strategy and proposed investment as set out in Appendix 10; (xiv)        Approves the Treasury Management Strategy including the proposed borrowing strategy, Annual Investment Strategy and Minimum Revenue Provision Policy as set out in Appendix 11; (xv)           Approves the Pay Policy Statement as set out in section 12 of the report and in Appendix 12; (xvi)        Grants delegated authority to all Directors (in consultation with the Section 151 officer) to agree any uplifts required to other contractual rates from 1 April 2026 which they will manage within their approved 2026/27 budget; (xvii)      Approves the Strategic Director of Finance’s(Section 151 officer) assessment of the robustness of the budget estimates and adequacy of reserves as set out in Appendix 13, and determines that the estimates are robust for the purpose of setting the budget and that the proposed minimum General Fund Balance is adequate.     Full Council are asked to NOTE: (xviii)    The calculation of Aggregate Amounts in the Council Tax Requirement as directed by Section 31A of the Local Government Finance Act 1992 as set out in Appendix 5. (xix)        That the Greater Manchester Combined Authority Police, Crime and Fire Panel met on 28 January 2026 and set their Mayoral Police and Crime Commissioner precept at £18,739,414 for the financial year 2026/27. This results in a Band D Council Tax equivalent figure of £285.30. (xx)           That the Greater Manchester Combined Authority met on 13 February 2026 and set their Mayoral General (including Fire and Rescue) precept at £10,111,927 for the financial year 2025/26. This results in a Band D Council Tax equivalent figure of £153.95. (xxi)        That the Mossley Parish Council met on 14 January 2026 and resolved to set a parish precept for the financial year 2026/27 of £38,325. This results in a Band D equivalent figure of £10.81. (xxii)      The significant financial challenges and risks set out in this report. (xxiii)    The feedback from residents and businesses within the Borough following the Budget Consultation asset out in Appendix 14