Decision Maker:

Outcome: Recommendations Approved

Is Key Decision?: No

Is Callable In?: No

Date of Decision: February 24, 2026

Purpose:

Content: AGREED: That Cabinet noted the report and: i)                 Noted the Chief Financial Officer’s section 25 statement set out in Section 11 of the report. ii)               Recommended that Council approved the 2026/27 budget, specifically the: a) net revenue budget of £185.152m as set out in the main body of this report; b) fees and charges as set out in Appendix E; c) Capital and Treasury strategy, including the Minimum Revenue Provision policy as set out in Appendix F; d) capital programme as set out on Appendix G; e) the pay policy set out in Appendix J; and f) pay award of £2,000 per full time equivalent post, from 1 April 2026 for all staff paid on RBWM local pay scales as set out in Appendix J to this report. iii)             Recommended that Council approved: a) the schools budget in line with Appendix I of this report; b) the proposals for the Schools Block (Appendix I, para 5.4), Schools Funding Formula (Appendix I, Annex A) and Schools Allocations (Appendix I, Annex B) including a Minimum Funding Guarantee of 0% per pupil; c) the proposals outlined in the Central School Services Block (Appendix I, para 5.11); d) the proposals outlined for the Early Years Block (Appendix I, para 5.12); and e) the proposals outlines for the High Needs Block (Appendix I, para 5.19). iv)             Recommended that Council approved the flexible use of capital receipts strategy set out in Appendix H to fund transformation related spend of up to £3.313m in 2025/26, and delegates authority to the Executive Director of Resources to authorise any further schemes up to £0.500m, in 2026/27 in line with the strategy (paragraph 7 and Appendix H). v)               Recommended that Council approved the calculations for determining the Council Tax requirement for 2026/27 as set out in Appendix O, consisting of: a) a Council Tax requirement of £110,250,779; b) a Band D charge of £1,504.41 for the Royal Borough of Windsor and Maidenhead in 2026/27, reflecting an overall increase of 7.49% based on: - a £76.84 (5.49%) increase in base Council Tax taking the charge to £1,263.90 for 2026/27; and - an additional £27.99 to reflect an increase in the Adult Social Care Precept with is proposed as £240.51, c) the Special Expenses Precept increases by £2.99 (7.48%) to £42.94 for 2026/27 for the unparished areas of Windsor and Maidenhead in accordance with Section 35 of the Local Government Finance Act 19992, as set out in Appendix O, Table O3. vi)             Noted the following precepts by partner organisations: a) The Police and Crime Commissioner for the Thames Valley, £298.28, as set out in appendix O, Table O2. b) Royal Berkshire Fire Authority, £91.31, as set out in appendix O, Table O2. c) Parish precepts as set out in Appendix O, Table O2, as notified by the individual parishes.