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