5. How the Council’s budget has changed compared to 2025/26

The following tables show how the net revenue expenditure budget, financing and use of reserves for 2026/27 has changed from the previous year (2025/26).

Expenditure

£000

£000

£000

Base Budget 2025/26     322,928
Budget Adjustments
Adjustments to the Base Budget
Add back one-off 2025/26 Measures - Flexible use of capital receipts 2,600    
Reversals - Use of Reserves (1,050)    
Total Adjustments to the Base Budget   1,550  
Flexible use of capital receipts to support the 2026/27 Budget   (2,600)  
Expenditure Adjustments
Price
- Pay and Price Inflation 12,383    
- Adult Social Care - Impact of NLW Foundation Living Wage Commitment 5,352    
Demand
- Adult Social Care Demand Pressures - Demographics 4,533    
- Children's Services Demand Pressures 2,182    
- Place Pressures / Income 2,500    
- Council Wide Volatility Base Provision 2,500    
Pressures
- Streetcleaning Investment 250    
- Children's Investment Plan 5,459    
- Children's Services Pressure - Income 2,421    
- Adult Social Care Pressures 3,025    
- Previous Years Budget Reductions not delivered 3,164    
Settlement Changes — Expenditure Previously Funded from Grants
- Adult Social Care - Market Sustainability and Improvement Fund 4,910    
- Homelessness, Rough Sleeping and Domestic Abuse Grant 1,865    
- Children, Families and Youth Grant 3,006    
- Public Health Grant 1,538    
- Crisis & Resilience Fund 5,747    
Technical Adjustments
- Transformation Programme 5,000    
- Capital Charges 1,834    
- Employer Pension Contribution Rate Reduction (3,219)    
- Increased Public Health Grant (Expenditure) 322    
- Revised Parish Precept Expenditure 25    
Total Expenditure Adjustments   64,797  
Levies
- Impact of Levies, the Statutory Charge and Contributions 898    
Total Levies   898  
Total Net Budget Adjustments   64,645  
Approved Budget Reductions
Previously Approved Budget Reductions (820)    
Budget Reductions approved as part of 2026/27 Budget Setting (8,105)    
Transformation Programme Budget Reductions (2,000)    
Total Approved Budget Reductions   (10,925)  
Revenue Resources Review (10,196)    
Increase in the Net Expenditure Budget   43,524 43,524
Planned Transfer to Reserves 1,600 1,600  
Net Expenditure Budget for 2026/27     368,053

 

Financing

£000

£000

Total Financing for the 2025/26 Budget   (322,928)
Changes to Financing for 2026/27
- Increase in General Unringfenced Government Grants (10,352)  
- Increase in Retained Business Rates Revenue (26,981)  
- Increase in Council Tax Revenue (7,037)  
- Increase in Parish Precept Council Tax Revenue (24)  
- Collection Fund (Surplus) / Deficit (731)  
Total Changes to Financing for 2026/27   (45,125)
Total Financing for the 2026/27 Budget   (368,053)