Decision Maker: Cabinet

Outcome: Recommendations Approved

Is Key Decision?: Yes

Is Callable In?: Yes

Date of Decision: December 15, 2025

Purpose: This report will provide an update on the robustness of the estimates made for the purposes of the Council Tax requirement calculations; and the adequacy of the proposed financial reserves allowed for in the budget proposals for 2026-27.

Content: Cabinet agreed to note the content of the report when assessing the medium-term financial plan for 2026-27 to 2028-29 and to have regard to the report when making their decisions in relation to the budget and the setting of Council Tax.