Purpose

The report provides Members with details of
the Council’s Revenue Estimates (The Council’s Budget
)for 2026/27.

Content

Resolved –
 
That the following be recommended to
Council:
 
2026-27
REVENUE BUDGET ESTIMATES

 

15.1     
That the Base Revenue Estimated Budget of
£737.369m for 2026-27 be approved as set out in Appendix A of
thisreport;

 

15.2     
That within the Base Revenue Estimated Budget of
£737.369m for 2026-27, the Departmental Net Expenditure
Budgets are approved as set out in Appendix B;

 

15.3     
That amounts for Growths, Pressures and Investments
of £16.457m in 2026-27 as set out in Appendix D be
approved;

 

15.4     
That amounts for Inflationary Uplifts to
Departmental Net Expenditure Budgets of £35.0m in 2026-27 as
set out in Appendix E be approved;

 

15.5     
That amounts for Time Limited investments of
£6.100m in 2026-27 as set out in Appendix  F be
approved;

 

15.6     
That amounts for reserve movements of £20.750m
in 2026-27 as set out in Appendix G be approved;
 

15.7     
That savings proposals for 2026-27 totalling
£60.6m as previously agreed at the Executive on
4th November 2025 and as set out below be approved;

Ø 
5 proposals totalling £9.8m  (Section 9.5 to
9.11),

Ø 
6 budget realignment proposals totalling
£3.2m, 
(Section 9.12 to 9.17),  

Ø 
4 Corporate Savings totalling
£15.8m, 
(Section 9.18 to 9.21), 

Ø 
13 proposals totalling £20.0m related to BCFT
(Section 9.22 to 9.41), 

Ø 
7 proposals totalling £6.8m that Executive
previously considered in March 2025 and agreed by Full Council
(Section 9.42 to 9.49), 

Ø 
1 in-year saving totalling £5.0m approved by
Executive in June 2025 (Section 9.50 to 9.51).
 

15.8     
To note the confirmation included in Appendix I of
the in-principal capitalisation support for 2026-27 of £78m
by the Minister for Local Government and Homelessness.
 

15.9     
That the comments of the Interim Strategic Director
of Corporate Resources /s151 set out in a separate report on this
agenda (Section 151 officer’s assessment of the proposed
budgets on the robustness of the estimates and the adequacy of
reserves) taking account of the recommendations made at above be
noted.
 

DELEGATION TO OFFICERS

 

15.10  
That the s151 Officer be granted delegated authority
to approve requests for time-limited investment in consultation
with the Chief Executive.
 

15.11  
That the s151 Officer be granted delegated authority
to approve requests to allocate items of growth held centrally to
departments in consultation with the Chief Executive including new
burdens associated with:

 
a. the
Extender Producer Responsibility grant
b. the
Crisis and Resilience Fund
c. the
Children, Families and Youth Grant
d. the
Homelessness, Rough Sleeping and Domestic Abuse grant   
e. the
Public Health grant.
 

15.12  
That the S151 officer be given authority to make
reductions to growth and pressure items and utilisation of
contingency in consultation with the Chief Executive if on-going
monitoring indicates it is prudent to do so. Any changes would be
reported to the Executive.
 

15.13  
That for the avoidance of doubt and without
prejudice to any of the powers contained in Article 14 of Part 2 of
the Council's Constitution on the Function of Officers: the s151
Officer shall have delegated authority to act on behalf of the
Council on matters relating to Council Tax, Non-Domestic Rates and
Accounts Receivable Debtors including (without prejudice to the
generality of the delegation) entry into any business rate pools,
pilots, assessments, determinations, recovery, enforcement and, in
accordance with the statutory scheme, full delegated powers to act
on behalf of the Council with regard to all aspects of the granting
of Discretionary and Hardship Rate Relief to qualifying
ratepayers.
 

15.14  
That the s151 Officer be given authority to secure
the best position for the Council in respect of 2025-26 in
preparing the Final Accounts for 2025-26, noting that the financial
position is contingent upon the 2025-26 audited
out-turn.
 

PAYMENT DATES FOR COUNCIL TAX AND NATIONAL
NON-DOMESTIC RATES
 

15.15  
That the S151 Officer be given authority to specify
the first instalment date for payment of Council Tax and National
Non-Domestic Rates
 

PROPOSED COUNCIL TAX 2026-27
 

15.16  
That it be noted that the projected Council Tax base
and expenditure forecasts outlined in this report together with the
2026-27 resources and the budget variations approved in the
recommendations above produce a proposed Band D Council Tax of
£1,965.28 for 2026-27. This is a £93.40 (4.99%)
increase from 2025-26 in line with the bespoke referendum limit
approved for the Council by the Minister for Local Government and
English Devolution.
 

COUNCIL TAX BASE RESOLUTION 2026-27
 

15.17  
That it be noted that on 27 January 2026, the
Council calculated the Council Tax Base for2026-27 for the whole
Council area as 148,486 [Item T in the formula in Section 31B of
the Local Government Finance Act 1992.
 

15.18  
That it be noted that the only special items for
2026-27 under Section 35 of the Local Government Finance Act 1992
are local parish and town council precepts and no expenses are to
be treated as special expenses under Section 35(1) (b) of that
Act.

 

15.19  
That the Council Tax Requirement, excluding parish
and town council precepts, be calculated:

 

2026/27
Council Tax Resolution   

Gross Expenditure

              
1,634,533,000

Income incl EFS

  (1,338,605,860)

Council Tax
Requirement (inclusive of Parish &
Town Precepts)

      
£295,927,140

Council Tax Base

              
148,486

Basic Amount of Council
Tax

£1,992.96

Adjustment in Respect of Parish and Town
Council Precepts

              
£27.68

Basic Amount Excluding Parish and
Town Councils

£1,965.28

 

15.20     
That the precepts of Parish and Town Councils are
noted and the resulting Basic Council Tax amounts for particular areas of the Council be calculated as
follows:
 
 
 
 
 
 
 
 
 
 
 
 
 
 

Parish or
Town Council Area

Local Precept

Council Tax Base

Parish/Town Council Tax

Whole Area Council Tax

Basic Council Tax Amount

 

£

 

£

£

£

Addingham

146,850

 1,791

  81.99

1,965.28

2,047.27

Baildon

361,654

 6,371

  56.77

1,965.28

2,022.05

Bingley

246,056

 8,732

  28.18

1,965.28

1,993.46

Burley

314,188

 3,206

  98.00

1,965.28

2,063.28

Clayton

88,667

 2,582

  34.34

1,965.28

1,999.62

Cross
Roads

61,991

 1,018

  60.89

1,965.28

2,026.17

Cullingworth

46,494

 1,358

  34.24

1,965.28

1,999.52

Denholme

57,000

 1,242

  45.89

1,965.28

2,011.17

Harden

67,920

 844

  80.47

1,965.28

2,045.75

Haworth with Stanbury

69,850

 1,461

  47.81

1,965.28

2,013.09

Ilkley

420,381

 7,379

  56.97

1,965.28

2,022.25

Keighley

1,368,267

 15,411

  88.79

1,965.28

2,054.07

Menston

152,683

 2,503

  61.00

1,965.28

2,026.28

Oxenhope

83,700

 1,081

  77.43

1,965.28

2,042.71

Sandy Lane

23,790

 878

  27.10

1,965.28

1,992.38

Shipley

239,800

 4,823

  49.72

1,965.28

2,015.00

Silsden

88,420

 3,439

  25.71

1,965.28

1,990.99

Steeton with Eastburn

108,414

1,806

  60.03

1,965.28

2,025.31

Wilsden

123,900

 1,791

  69.18

1,965.28

2,034.46

Wrose

39,535

 2,137

  18.50

1,965.28

1,983.78

Total of all local precepts

4,109,560

69,853

 

 

 

 

 

 

26.20  
That theCouncil Taxamounts fordwellings indifferent
valuationbands inrespect of theCouncil’s budgetrequirement,
takinginto accountParish and Town Councils Precepts
applicable to only part of the Council’s area, be calculated
asfollows:

 

Council Tax Amount for Each Valuation Band

 

Band A

Band B

Band C

Band D

Band E

Band F

Band G

Band H

 

£

£

£

£

£

£

£

£

All parts of the Council’s area other than those
below

1,310.19

1,528.55

1,746.92

1,965.28

2,402.01

2,838.74

3,275.47

3,930.56

 

 

 

 

 

 

 

 

 

The parish and town council areas of:

 

 

 

 

 

 

 

 

Addingham

1,364.85

1,592.32

1,819.80

2,047.27

2,502.22

2,957.17

3,412.12

4,094.54

Baildon

1,348.03

1,572.71

1,797.38

2,022.05

2,471.39

2,920.74

3,370.08

4,044.10

Bingley

1,328.97

1,550.47

1,771.96

1,993.46

2,436.45

2,879.44

3,322.43

3,986.92

Burley

1,375.52

1,604.77

1,834.03

2,063.28

2,521.79

2,980.29

3,438.80

4,126.56

Clayton

1,333.08

1,555.26

1,777.44

1,999.62

2,443.98

2,888.34

3,332.70

3,999.24

Crossroads

1,350.78

1,575.91

1,801.04

2,026.17

2,476.43

2,926.69

3,376.95

4,052.34

Cullingworth

1,333.01

1,555.18

1,777.35

1,999.52

2,443.86

2,888.20

3,332.53

3,999.04

Denholme

1,340.78

1,564.24

1,787.71

2,011.17

2,458.10

2,905.02

3,351.95

4,022.34

Harden

1,363.83

1,591.14

1,818.44

2,045.75

2,500.36

2,954.97

3,409.58

4,091.50

Haworth with Stanbury

1,342.06

1,565.74

1,789.41

2,013.09

2,460.44

2,907.80

3,355.15

4,026.18

Ilkley

1,348.17

1,572.86

1,797.56

2,022.25

2,471.64

2,921.03

3,370.42

4,044.50

Keighley

1,369.38

1,597.61

1,825.84

2,054.07

2,510.53

2,966.99

3,423.45

4,108.14

Menston

1,350.85

1,576.00

1,801.14

2,026.28

2,476.56

2,926.85

3,377.13

4,052.56

Oxenhope

1,361.81

1,588.77

1,815.74

2,042.71

2,496.65

2,950.58

3,404.52

4,085.42

Sandy Lane

1,328.25

1,549.63

1,771.00

1,992.38

2,435.13

2,877.88

3,320.63

3,984.76

Shipley

1,343.33

1,567.22

1,791.11

2,015.00

2,462.78

2,910.56

3,358.33

4,030.00

Silsden

1,327.33

1,548.55

1,769.77

1,990.99

2,433.43

2,875.87

3,318.32

3,981.98

Steeton with Eastburn

1,350.21

1,575.24

1,800.28

2,025.31

2,475.38

2,925.45

3,375.52

4,050.62

Wilsden

1,356.31

1,582.36

1,808.41

2,034.46

2,486.56

2,938.66

3,390.77

4,068.92

Wrose

1,322.52

1,542.94

1,763.36

1,983.78

2,424.62

2,865.46

3,306.30

3,967.56

 

 

 

 

 

 

 

 

 

 
 
 
 
 
 

26.21  
That it be noted that for the year 2026-27 the
Police and Crime Commissioner and West Yorkshire Fire and Rescue
Authority (WYFRA) have notified their precepts tobe:
 

2026/27
Precept

Council Tax Amount for Each Valuation
Band

Amount

Band A

Band B

Band C

Band D

Band E

Band F

Band G

Band H

£

£

£

£

£

£

£

£

£

 

 

 

 

 

 

 

 

 

West Yorkshire Fire and Rescue
Authority

13,288,012

59.66

69.60

79.55

89.49

109.38

129.26

149.15

178.98

 

 

 

 

 

 

 

 

 

Police and Crime Commissioner for West
Yorkshire

41,320,402

185.52

216.44

247.36

278.28

340.12

401.96

463.80

556.56

 

 

 

 

 

 

 

 

 

 
 
 

26.22  
That having calculated the aggregate in each case of
the amounts at (23) and (24) above, the Council set the following
amounts of council tax for 2026-27 in each of the categories of
dwellings shownbelow:
 

 

Band A

Band B

Band C

Band D

Band E

Band F

Band G

Band H

 

£

£

£

£

£

£

£

£

All parts of the Council’s area other than those
below

1,555.37

1,814.59

2,073.83

2,333.05

2,851.51

3,369.96

3,888.42

4,666.10

 

 

 

 

 

 

 

 

 

The parish and town council areas of:

 

 

 

 

 

 

 

 

Addingham

1,610.03

1,878.36

2,146.71

2,415.04

2,951.72

3,488.39

4,025.07

4,830.08

Baildon

1,593.21

1,858.75

2,124.29

2,389.82

2,920.89

3,451.96

3,983.03

4,779.64

Bingley

1,574.15

1,836.51

2,098.87

2,361.23

2,885.95

3,410.66

3,935.38

4,722.46

Burley

1,620.70

1,890.81

2,160.94

2,431.05

2,971.29

3,511.51

4,051.75

4,862.10

Clayton

1,578.26

1,841.30

2,104.35

2,367.39

2,893.48

3,419.56

3,945.65

4,734.78

Crossroads

1,595.96

1,861.95

2,127.95

2,393.94

2,925.93

3,457.91

3,989.90

4,787.88

Cullingworth

1,578.19

1,841.22

2,104.26

2,367.29

2,893.36

3,419.42

3,945.48

4,734.58

Denholme

1,585.96

1,850.28

2,114.62

2,378.94

2,907.60

3,436.24

3,964.90

4,757.88

Harden

1,609.01

1,877.18

2,145.35

2,413.52

2,949.86

3,486.19

4,022.53

4,827.04

Haworth with Stanbury

1,587.24

1,851.78

2,116.32

2,380.86

2,909.94

3,439.02

3,968.10

4,761.72

Ilkley

1,593.35

1,858.90

2,124.47

2,390.02

2,921.14

3,452.25

3,983.37

4,780.04

Keighley

1,614.56

1,883.65

2,152.75

2,421.84

2,960.03

3,498.21

4,036.40

4,843.68

Menston

1,596.03

1,862.04

2,128.05

2,394.05

2,926.06

3,458.07

3,990.08

4,788.10

Oxenhope

1,606.99

1,874.81

2,142.65

2,410.48

2,946.15

3,481.80

4,017.47

4,820.96

Sandy Lane

1,573.43

1,835.67

2,097.91

2,360.15

2,884.63

3,409.10

3,933.58

4,720.30

Shipley

1,588.51

1,853.26

2,118.02

2,382.77

2,912.28

3,441.78

3,971.28

4,765.54

Silsden

1,572.51

1,834.59

2,096.68

2,358.76

2,882.93

3,407.09

3,931.27

4,717.52

Steeton with Eastburn

1,595.39

1,861.28

2,127.19

2,393.08

2,924.88

3,456.67

3,988.47

4,786.16

Wilsden

1,601.49

1,868.40

2,135.32

2,402.23

2,936.06

3,469.88

4,003.72

4,804.46

Wrose

1,567.70

1,828.98

2,090.27

2,351.55

2,874.12

3,396.68

3,919.25

4,703.10

 

 

 

 

 

 

 

 

 

 

 

26.23      
That Council notes the movement in Band D equivalent
charges for 2026-27 over 2025-26 as set out in the table
below.
 

 

Council
Tax 2026-27

Council
Tax 2025-26

Percentage change

 

Band D
Equivalent

Band D
Equivalent

2026-27
on 2025-26

Bradford Metropolitan District Council

1,965.28

1,871.88

4.99%

West Yorkshire Fire and Rescue Authority
*

  89.49

84.49

5.92%

West Yorkshire Police Authority *

 278.28

263.28

5.70%

 

 

 

 

Local (Parish Council) Precepts:

 

 

 

Addingham

  81.99

65.30

25.6%

Baildon

  56.77

53.31

6.5%

Bingley

  28.18

27.96

0.8%

Burley

  98.00

95.00

3.2%

Clayton

  34.34

32.80

4.7%

Crossroads

  60.89

47.75

27.5%

Cullingworth

  34.24

33.95

0.9%

Denholme

  45.89

45.00

2.0%

Harden

  80.47

74.47

8.1%

Haworth
with Stanbury

  47.81

46.59

2.6%

Ilkley

  56.97

56.97

0.0%

Keighley

  88.79

82.73

7.3%

Menston

  61.00

58.00

5.2%

Oxenhope

  77.43

75.00

3.2%

Sandy
Lane

  27.10

27.13

-0.1%

Shipley

  49.72

46.25

7.5%

Silsden

  25.71

35.92

-28.4%

Steeton
with Eastburn

  60.03

55.08

9.0%

Wilsden

  69.18

66.03

4.8%

Wrose

  18.50

17.00

8.8%

 

 

 

 

 
 
To be actioned by: Interim Strategic Director of Corporate
Resources / S151
 
Overview and Scrutiny Area: Corporate
 
(Andrew Cross – 07870
386523)