Wiltshire Council's Cabinet was scheduled to discuss the proposed budget for the 2026/27 financial year and the Medium-Term Financial Strategy (MTFS) for 2026/27 to 2028/29. The meeting's agenda also included consideration of the council's Capital Programme for 2026/27 to 2032/33 and the associated Capital Strategy.

Budget 2026/27 and Medium-Term Financial Strategy 2026/27 to 2028/29

The primary focus of the meeting was the draft budget proposals for 2026/27 and the accompanying Medium-Term Financial Strategy (MTFS) covering the period up to 2028/29. This comprehensive report, prepared by Chief Executive Lucy Townsend, Corporate Director of Resources Lizzie Watkin (S.151 Officer), and Director of Legal and Governance Perry Holmes (Monitoring Officer), outlines the council's financial plans to deliver on the priorities set out in Our Wiltshire Plan .

The report details a net general fund budget of £567.604 million for 2026/27. It also proposes a Council Tax requirement of £389.373 million for 2026/27, which equates to an increase of £1.81 per week for a Band D property. This increase includes a 2.99% general rise and an additional 2% levy specifically for Adult Social Care. The report recommends that the Extended Leadership Team meet the revenue budget targets and deliver the revenue savings plans outlined in Appendix 1 of the Budget Report 2026-27¹.

The MTFS highlights projected budget gaps in the second and third years of the strategy, which the council aims to address through further savings and financial management. The report also details the proposed capital programme for 2026/27 to 2032/33, the Capital Strategy for the same period, and the Schools Capital Programme for 2026/27 to 2031/32. Additionally, it includes an appendix on fees and charges exceptions for 2026/27 and a summary of the budget engagement process.

The report acknowledges the financial pressures faced by local authorities, particularly in areas such as adults' and children's social care and Special Educational Needs and Disabilities (SEND). It notes the government's Fair Funding consultation and the introduction of a new system for allocating funding based on updated assessments of councils' spending needs and revenue-raising abilities. The council's approach prioritises preventative and early help services, aiming for financial sustainability while delivering on Our Wiltshire Plan priorities.

The report includes detailed annexes covering service budget targets, MTFS service totals, prior year budget changes, technical and pay award adjustments, contractual inflation, demand changes, income projections, and saving proposals. A General Fund Reserve Risk Assessment for 2026/27 is also provided.

Capital Programme 2026/27 to 2032/33 and Capital Strategy 2026/27 to 2032/33

The meeting was scheduled to consider the council's Capital Programme for the period 2026/27 to 2032/33, with a total projected budget of £1.042 billion. This programme is detailed in Annex 10 of the Budget Report and further elaborated in Appendix 2, the Capital Strategy 2026/27 to 2032/33²³. The Capital Programme outlines planned investments across various directorates, including Care & Wellbeing, Children & Education, Resources, and Place. Significant allocations are earmarked for Highways & Transport, Waste Services, and the Housing Revenue Account (HRA) for council house building and refurbishment. The financing of the capital programme is detailed, including reliance on grants, contributions, capital receipts, HRA funds, and borrowing.

The Capital Strategy, presented in Appendix 2, sets out the council's priorities and framework for capital investment, borrowing levels, affordability, and risk appetite, in line with the Prudential Code for Capital Finance. It highlights new capital schemes totalling £70.638 million, including investments in the Churchfields Depot, pedestrian bridge improvements in Salisbury, and maintenance plans for strategic buildings. The strategy also details significant investment in waste management infrastructure, including vehicles for food waste collection and fleet replacements, and improvements to recycling facilities.

Schools Capital Programme 2026/27 to 2031/32

Appendix 3 of the Budget Report details the Schools Capital Programme for 2026/27 to 2031/32⁴. This programme focuses on improving the condition of maintained schools and expanding mainstream school places. It includes allocations for projects such as the expansion of Abbeyfield School and Sarum Academy, as well as planned maintenance works across various schools, including roof replacements, boiler upgrades, and toilet refurbishments. The programme also addresses statutory compliance and emergency works.

Fees and Charges Exceptions 2026/27

Appendix 4 of the Budget Report outlines proposed fees and charges for 2026/27, detailing any exceptions to the standard Consumer Price Index (CPI) increase⁵. This includes adjustments for services within the Environment, Leisure, Culture & Communities, Highways & Transport, and Planning departments. The proposed changes reflect varying inflation rates, market conditions, and specific service pressures.

Budget Engagement Summary

Appendix 5 provides a summary of the budget engagement events and the online survey conducted to gather public and staff feedback on budget priorities⁶. The summary details the demographics of survey respondents and highlights the services that were most frequently identified for prioritisation and those where savings were suggested. The top three services residents felt should be prioritised were Families and Children, Education, and Adults, while areas identified for potential savings included Culture and Communities, Council Housing, and Planning and Regeneration.