The Finance and Procurement Select Committee of Wiltshire Council met on Tuesday 27 January 2026 to scrutinise the draft budget for 2026/27 and the Medium-Term Financial Strategy (MTFS) for 2026/27 to 2028/29. The committee noted the draft budget and MTFS, referring their comments to Cabinet and Full Council for consideration. They also requested further detail on borrowing costs and specific budget lines, noting that a number of savings were incompletely defined.

Annual Budget 2026/7 and Medium-Term Financial Strategy 2026/27- 2028/29

The committee extensively reviewed the draft Wiltshire Council Budget for 2026/27 and the Medium-Term Financial Strategy (MTFS) for 2026/27 to 2028/29. The proposed net general fund budget for 2026/2027 is £567.604 million, with a Council Tax requirement of £389.373 million. This includes a 2.99 percent general increase in Council Tax, plus a 2 percent levy specifically for Adult Social Care.

Members raised numerous points and sought clarification on various aspects of the budget, including:

• Children's Services: Concerns were raised about potential impacts on care for young people placed out of county due to savings in travel arrangements. The committee also discussed changes to Council Tax relief for former care leavers, a new service model focusing on early intervention, the utilisation of beds at Canon's House for family respite care, and changes to senior posts in School Effectiveness. Assurances were sought regarding the cost control of school transport for children with special educational needs (SEN) and the anticipated overspend from specialist high-cost external placements. The council's approach to reducing out-of-county placements and the significance of moving £2.9 million to the Families and Children's Commissioning Service were also discussed. Details on inflationary costs in contracts, particularly spot contracts, and the estimate for SEN transport demand were requested. The committee also noted the absence of a figure for the review of Traded Services and queried the impact of lower than anticipated funding increases for schools. Questions were raised about attracting foster carers and the impact of interventions to slow the increase in Education Health and Care Plans (EHCPs) on the budget.
• Adult Social Care: The committee sought information on the anticipated consequences of the Independent Commission on Adult Social Care on the MTFS and the connection between property purchases and the number of adults returning to Wiltshire from out-of-county provision. More detailed information on savings from moving individuals from residential care to independent living was requested, including details of a recent care home purchase. Adjustments in the budget for young people transitioning from children's social care and those with EHCPs were noted, along with confidence in achieving proposed savings. The role of the Outreach and Enablement Service, proactive anticipation of future costs in Adult Social Care, and the impact of removing the Community Transport Grant were discussed. Clarification was provided on savings proposals related to day opportunities services and the placeholder figures for Disabled Facilities Grants. The source of funding for equipment for vulnerable people's homes and the recycling of such equipment were also discussed. Conversations with the Integrated Care Board regarding placement costs and the savings from the Shared Lives Programme were confirmed.
• Environment: Assurances were provided that waste tonnage increases due to housing stock growth were accounted for, with further details sought on why waste growth was predicted to slow. The council's obligation to send a minimum tonnage of residual waste to landfill diversion contracts and engagement with neighbouring authorities were discussed. The continuation of the Ash dieback programme, rental arrangements for household recycling centres (HRCs) operated by FCC Waste Services UK Ltd., and plans for a new HRC north of the M4 were detailed. Queries were raised about unachievable waste recycling and HRC pressure income, the impact of the Deposit Return Scheme, and consideration of charging out-of-county residents for HRC use. The permit system for vans and trailers at HRCs and the new booking system were discussed. Parking charge increases and their expected cost pressures were questioned, as was the absence of income listed for 2028/29.
• General Financial Matters: Assurances were sought regarding the robustness of the estimate for total contract inflation. The projected prior year pressures on the 2026/27 budget were discussed, with clarification that this was not technically a budget gap. Confidence in avoiding significant prior year pressures was expressed, alongside noting that savings were becoming more challenging. The budget's assumption of a three percent pay increase for staff was confirmed. Details of savings in Finance and Procurement and Information Services were requested. Clarification was sought on how savings in repairs and maintenance would be achieved and the impact of reduced maintenance. Changes in the Asset Strategy and the recategorisation of maintenance spending as capital were discussed, alongside the impact of potential delays to repairs on Leisure Services. The committee noted that savings achieved through service transformation sat within the relevant services' budgets.
• Finance and Procurement Specifics: Cabinet members were asked about the optimism of £100,000 savings in planning appeal costs post-Local Plan adoption. Confidence in the Local Plan's approval timeline to achieve savings was expressed. The factoring of proposed changes in business rates on the council's estate into the budget was discussed. Details of planned savings from asset rationalisation were requested, with an Asset Optimisation Programme highlighted. Further details on planned savings and revenue increases relating to council assets were requested. Clarity was sought on identical listings for contractual uplifts in Adult Services, with an explanation provided regarding the focus of each listing. The Corporate Director Resources provided her judgement on the appropriate minimum percentage of the budget for the General Reserve. The deliverability of £29 million of overall savings in 2026/27 was confirmed, with acknowledgement of the challenges. The committee noted that a significant amount of savings were yet to be clearly defined and raised concerns about the achievability of staffing savings and the sustainability of raising the vacancy rate to 7.5 percent. Assumptions in the budget modelling regarding Council Tax premiums were noted, with additional savings now required due to Full Council's decision not to increase these levies to the maximum amount. Details of planned capital investments and their potential revenue savings were requested. The committee welcomed greater clarity on the overall impact of new schemes added to the capital programme and noted that officers would review what further detail could be added to tables regarding capital costs, including funding sources, useful life, and repayment spread. The committee noted that all figures for Capital bids were indicative and heard that a strategic approach was adopted when the council went to market for borrowing. A detailed breakdown of remaining and total borrowing costs for capital bids was requested. Repayments to reserves within the budget were confirmed.

The meeting also included a confidential Part II session to discuss staffing, contractual issues, and Stone Circle capital investment.

The committee resolved to note the draft budget and MTFS, referring their comments to Cabinet and Full Council. They also requested further detail on borrowing costs, specific budget lines, and savings proposals, and supported ongoing scrutiny of the budget.

Cabinet Member Update

There was no update from Cabinet Members.

Forward Work Programme

The committee deferred this item.

Urgent Items

There were no urgent items.

Date of Next Meeting

The date of the next meeting was confirmed as Thursday 29 January 2026.

Part II Minutes of the Previous Meeting

The Part II minutes of the previous meeting were approved.