Purpose

The Council Meeting will set the Council Tax
for 2026/27, and the precept levels as appropriate.

Content

The Council Meeting
has agreed:-
 
(1) That it be noted
that on 15 January 2026, the Council has calculated the Council Tax
base for 2026/27 as:
                                               

·        
99,698.1 for the whole Council area [Item T in the formula in
Section 31B of the Local Government Finance Act 1992, as amended
(the "Act")]  
                                               
(2) That the Council
Meeting approve the Council Tax Requirement for the Council’s
own purposes for 2026/27 as being £217,306,964.                    
                                               
(3) That the following
amounts be calculated by the Council for the year 2026/27 in
accordance with sections 31 to 36 of the Local Government Finance
Act 1992:
                                               
(a) £886,571,558
being the aggregate of the amounts which the Council estimates for
the items set out in section 31A(2) of the Act (Appendix Two).
                                               
(b) £669,264,594
being the aggregate of the amounts which the Council estimates for
the items set out in section 31A(3) of the Act (Appendix Two).
                                               
(c) £217,306,964
being the amount by which the aggregate at 3(a) above exceeds the
aggregate at 3(b) above, calculated by the Council, in accordance
with section 31A(4) of the Act, as its Council Tax Requirement for
the year (Item R in the formula in Section 31B of the Act)
(Appendix Two).
                                               
(d) £2,179.65
being the amount at 3(c) above, all divided by Item T (1(a) above),
calculated by the Council, in accordance with section 31B of the
Act, as the basic amount of its Council Tax for the year.
                                               
(e) £0.00 being
the aggregate amount of all special items referred to in section
34(1) of the Act
                                               
(f) £2,179.65
being the amount at 3(d) above less the result given by dividing
the amount at 3(e) above by the amount by Item T (1(a) above),
calculated by the Council, in accordance with section 34(2) of the
Act, as the basic amount of its Council Tax for the year for
dwellings in those parts of its area to which no special item
relates.                                                                 
                                                                                                                       
(4) That it be noted
that for the year 2026/27 the Mayoral Police and Crime Commissioner
precept for Greater Manchester and the Mayoral General precept
(including Fire Services) have been issued to the Council in
accordance with section 40 of the Local Government Finance Act
1992, for each category of dwellings in the Council's area as
indicated in the table below.
           
(5) That the Council,
in accordance with Sections 30 to 36 of the Local Government
Finance Act 1992, hereby sets the aggregate amounts shown in the
tables below as the amounts of Council Tax for 2026/27 for each
part of its area and for each of the categories of dwellings.

Valuation Bands

Authority

£

 

 

A

B

C

D

E

F

G

H

Stockport Metropolitan
Borough Council

1,453.10

1,695.28

1,937.47

2,179.65

2,664.02

3,148.38

3,632.75

4,359.30

Mayoral Police and
Crime Commissioner Precept

190.20

221.90

253.60

285.30

348.70

412.10

475.50

570.60

Mayoral General
Precept (including Fire Services)

102.63

119.74

136.84

153.95

188.16

222.37

256.58

307.90

AGGREGATE OF COUNCIL TAX REQUIREMENTS

 

 

A

B

C

D

E

F

G

H

Stockport Metropolitan
Borough Council Area

1,745.93

2,036.92

2,327.91

2,618.90

3,200.88

3,782.85

4,364.83

5,237.80

 
(6) That the Council,
in accordance with section 52ZB of the Local Government Finance Act
1992 hereby determines that the Council’s relevant basic
amount of council tax for 2026/27 is not excessive in accordance
with the principles determined by the Secretary of State under
section 52ZC of the Act.
 
(7) That the
calculation of Aggregate Amounts as directed by Section 31A of the
Local Government Finance Act 1992 set out at Appendix Two be
noted.

Alternative options considered

None.