Purpose

To recommend the Cabinet budget
proposals be approved by Council together with the necessary
statutory recommendations.

Content

Appendix 4 (b)
is exempt from publication because it contains information of the
kind described in paragraphs 14 and 21 of parts 4 and 5 of Schedule
12A to the Local Government Act 1972.
 
RESOLVED: that
 

A.The Cabinet, having taken
account of the comments of the Section 151 Officer in respect of
the robustness of the budget and the adequacy of the reserves as
required under Section 25 of the Local Government Act 2003, and
having considered the responses to the Budget Consultation
recommend that Council:
 
 

1.0        
Approve the Revenue, Capital and Housing Revenue
Account budgets including all proposals and increasing the Council
Tax by 3.90% as set out in this report and that the Council resolve
the following terms.
 

2.0      Note that at its meeting
on 18 December 2025 Cabinet calculated the following amounts for
the year 2026/27 in accordance with the regulations made under
Section 33(5) of the Local Government Finance Act 1992:
 

a)       
156,050 being the amount calculated in accordance
with Regulation 3 of the Local Authorities (Calculation of Council
Tax Base) (Wales) Regulations 1995, as amended, as its Council Tax
base for the year.

b)       
 

Lisvane

3,394

Pentyrch       

3,945

Radyr

4,297

St. Fagans

2,065

Old St. Mellons

2,744

Tongwynlais

819

 

being the amounts calculated in accordance with
Regulation 6 of the Regulations as the amounts of its Council Tax
base for the year for dwellings in those parts of its area to which
special items relate.

 

2.1      Agree that the following
amounts be now calculated by the County Council of the City and
County of Cardiff for the year 2026/27 in accordance with Sections
32 to 36 of the Local Government Finance Act 1992: -

 

a)       
Aggregate of the amounts which the Council estimates
for the items set out in Section 32(2)(a) to (d) (including
Community Council precepts totalling (£673,734).         
                     
              
     £1,499,236,914

 

b)       
Aggregate of the amounts which the Council estimates
for items set out in Section 32(3)(a) and (c).                                        
£531,704,000
 

c)        
Amount by which the aggregate at 2.1(a) above
exceeds the aggregate at 2.1(b) above calculated in accordance with
Section 32(4) as the budget requirement for the year.                          
£967,532,914

 

d)       
Aggregate of the sums which the Council estimates
will be payable for the year into its Council Fund in respect of
Revenue Support Grant, its council tax reduction scheme,
redistributed Non-Domestic Rates.

£716,998,674

 

e)       
The amount at 2.1(c) above less the amount at 2.1(d)
(net of the amount for discretionary relief of £400,000), all
divided by the amount at 2.0(a) above, calculated in accordance
with Section 33(1) as the basic amount of Council Tax for the
year.                                 

£1,608.04

 

f)         
Aggregate amount of all special items referred to in
Section 34(1).                           

£673,734

 

g)       
Amount at 2.1(e) above less the result given by
dividing the amount at 2.1(f) above by the amount at 2.0(a) above,
in accordance with Section 34(2) of the Act, as the basic amount of
Council Tax for the year for dwellings in those parts of the area
to which no special items relate.                                                                                                                                

£1,603.72

 

h)       
The amounts given by adding to the amount at 2.1(g)
above the amounts of special items relating to dwellings in those
parts of the Council's area mentioned below, divided in each case
by the amount at 2.0(b) above, calculated in accordance with
Section 34(3) as the basic amounts of Council Tax for the year for
dwellings in those parts of the area to which special items
relate.

Lisvane

1,629.80

Pentyrch

1,661.58

Radyr &
Morganstown

1,651.11

St Fagans

1,632.05

St Mellons

1,625.72

Tongwynlais

1,645.83

 

i)         
The amounts given by multiplying the amounts at
2.1(g) and 2.1(h) above by the number which in the proportion set
out in the Council Tax (Valuation Bands) (Wales) Order 2003 is
applicable to dwellings listed in a particular valuation band
divided by the number which in that proportion is applicable to
dwellings listed in valuation band D calculated in accordance with
Section 36(1) of the Act as the amounts to be taken into account
for the year in respect of categories of dwellings listed in
different valuation bands.

 

 

A

B

C

D

E

F

G

H

I

Area

£

£

£

£

£

£

£

£

£

Lisvane

1,086.54

1,267.62

1,448.71

1,629.80

1,991.98

2,354.15

2,716.34

3,259.60

3,802.86

Pentyrch

1,107.72

1,292.34

1,476.96

1,661.58

2,030.82

2,400.06

2,769.30

3,323.16

3,877.02

Radyr &
Morganstown

1,100.74

1,284.20

1,467.65

1,651.11

2,018.02

2,384.93

2,751.85

3,302.22

3,852.59

St Fagans

1,088.04

1,269.37

1,450.71

1,632.05

1,994.73

2,357.40

2,720.09

3,264.10

3,808.11

St Mellons

1,083.82

1,264.45

1,445.09

1,625.72

1,986.99

2,348.26

2,709.54

3,251.44

3,793.34

Tongwynlais

1,097.22

1,280.09

1,462.96

1,645.83

2,011.57

2,377.31

2,743.05

3,291.66

3,840.27

All other parts of the
Council's area

1,069.15

1,247.34

1,425.53

1,603.72

1,960.10

2,316.48

2,672.87

3,207.44

3,742.01

 

2.2      Note that for the year
2026/27, the Police and Crime Commissioner for South Wales has
stated the following amounts in precepts issued to the Council, in
accordance with Section 40 of the Local Government Finance Act 1992
for each of the categories of dwelling shown below: -

 

VALUATION BANDS

A

B

C

D

E

F

G

H

I

£

£

£

£

£

£

£

£

£

270.09

315.11

360.12

405.14

495.17

585.20

675.23

810.28

945.33

 

2.3       Having calculated
the aggregate in each case of the amounts at 2.1(i) and 2.2 above,
the County Council of the City and County of Cardiff in accordance
with Section 30(2) of the Local Government Finance Act 1992 hereby
sets the following amounts as the amounts of Council Tax for the
year 2026/27 for each of the categories of dwellings shown below:

 

Part of Council's Area

VALUATION BANDS

 

A

B

C

D

E

F

G

H

I

£

£

£

£

£

£

£

£

£

Lisvane

1,356.63

1,582.73

1,808.83

2,034.94

2,487.15

2,939.35

3,391.57

4,069.88

4,748.19

Pentyrch

1,377.81

1,607.45

1,837.08

2,066.72

2,525.99

2,985.26

3,444.53

4,133.44

4,822.35

Radyr &
Morganstown

1,370.83

1,599.31

1,827.77

2,056.25

2,513.19

2,970.13

3,427.08

4,112.50

4,797.92

St Fagans

1,358.13

1,584.48

1,810.83

2,037.19

2,489.90

2,942.60

3,395.32

4,074.38

4,753.44

St Mellons

1,353.91

1,579.56

1,805.21

2,030.86

2,482.16

2,933.46

3,384.77

4,061.72

4,738.67

Tongwynlais

1,367.31

1,595.20

1,823.08

2,050.97

2,506.74

2,962.51

3,418.28

4,101.94

4,785.60

All other parts of the
Council's area

1,339.24

1,562.45

1,785.65

2,008.86

2,455.27

2,901.68

3,348.10

4,017.72

4,687.34

 

 

2.4   
   Authorise the
Corporate Director Resources to make payments under Section 38 of
the Local Government (Wales) Act 1994 from the Council Fund by
equal instalments on the last working day of each month from April
2026 to March 2027 in respect of the precept levied by the Police
and Crime Commissioner for South Wales in the sum of
£63,222,097
 

2.5      Agree that the Common Seal
be affixed to the said Council Tax.

 

2.6      Agree that the Common Seal
be affixed to precepts for Port Health Expenses for the period 1
April 2026 to 31 March 2027 namely
 

 

    £

County Council of the
City and County of Cardiff

165,910

Vale
of Glamorgan County Borough Council

18,604

 
 

 

2.7      Agree that notices of the
making of the said Council Taxes signed by the Chief Executive be
given by advertisement in the local press under Section 38(2) of
the Local Government Finance Act 1992.

3.0      In accordance with the
Local Government Act 2003, the Local Authority (Capital Finance and
Accounting) (Wales) Regulations 2003 and subsequent amendments and
the CIPFA Prudential Code and Treasury Management Codes of
Practice:
 

(a) 
Approve the Capital Strategy 2026/27.

 

(b) 
Approve the Treasury Management Strategy 2026/27 and
authorise the Section 151 Officer to raise such funds as may be
required to finance capital expenditure by temporary or long-term
borrowing.
 

(c) 
Approve the Prudential Indicators for 2026/27
– 2030/31 including the affordable borrowing
limit.
 

(d) 
Delegate to the Section 151 Officer the ability to
effect movement between the limits for borrowing and long-term
liabilities, within the limit for any year, and to bring forward or
delay schemes in the Capital Programme.
 

(e) 
Approve the Minimum Revenue Provision Policy for
2026/27.
 
4.0       To
approve the Budgetary Framework outlined in this report.

 

5.0       To
maintain the current Council Tax Reduction Scheme as set out in
this report.
 
 

B. 
The Cabinet, having taken account of the comments of
the Section 151 Officer in respect of the robustness of the budget
and the adequacy of the reserves as required under Section 25 of
the Local Government, Act and having considered the responses to
the Budget Consultation:
 

6.0      Approve the changes to
fees and charges as set out in Appendix 4 (a)
and 4 (b) to this report.
 

7.0      Delegate authority to the
appropriate Director in consultation with the appropriate Cabinet
Member, the Section 151 Officer and the Cabinet Member for Finance,
Modernisation & Performance, to amend or introduce new fees and
charges during the year, subject if necessary (having regard to the
proposed change), to relevant Impact Assessments and public
consultation being undertaken and the results thereof being duly
considered before the delegated authority is exercised.
 

8.0      Recognise the financial challenges facing the Council as set out
in the Medium-Term Financial Plan.