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Details

Status:
Implemented
Title:
2026/27 to 2028/29 Budget Setting for General Fund Revenue Account
Include item on Forward Plan
Yes
Is Key Decision
Yes
Item Contains Exempt/Private Reports
No
Reference:
015972/2026
Urgent Decision - Not in Forward Plan
No
Details for Agenda Sheet

Report of the Executive Director, Finance (Section 151 Officer) 

Implementation Date (not before meeting on)
Tue 10 Feb 2026
Purpose
To set out the 2026/27 Budget for the City Council in relation to the General Fund, Housing Revenue Account and Treasury Management Strategy and Policy, along with the 2027/28 to 2028/29 medium-term financial planning context.
Key Portfolio
Finance
Decision Maker
Chief Officer Decision Maker
------ N/A ------
Reason For Key Decision
Revenue in excess of (or making new savings in excess of) £500k
Relevant Documents
Decision Type:
Committee
Decision Maker:
Cabinet
Directorate
Other Information
Private Reason
Decision Outcome

On 10 February 2026 Cabinet:-

(i)     Agreed and recommends to the City Council for approval at its Council Tax-setting meeting:

        a)     The 2026/27 draft General Fund net Revenue Budget of £1,907.535m (Section 5 and Appendix 1 refer);

        b)     The 2026/27 to 2028/29 programme of proposed savings (Section 8 and Appendix 1 refer); the funding of budget pressures (Sections 8 and Appendix 1 refer); and the funding of the recommended areas for investment (Section 8 and Appendix 1 refer);

        c)     The 2026/27 Reserves and Balances Policy (Section 9 and Appendix 2 refer);

         d)     The 2026/27 Dedicated Schools Grant (DSG) funding allocation for Schools (Section 12 and Appendix 5 refer); and

        e)     The Corporate Equality Impact Assessment (Appendix 7 refers), as well as the Equality Impact Assessments for individual savings proposals at https://www.birmingham.gov.uk/EqualityImpactAssessments.

(ii)    Agreed to:

        a)     The Revenue Budget Reports for 2026/27 as presented to the Council’s scrutiny committees, and Capital Strategy, Investment Strategy and Treasury Management Strategy elsewhere on the agenda, in the context of the overarching framework of this report;

        b)     Noted that the financial position has been based on the Provisional Local Government Finance Settlement announced on 17 December 2025 together with any further announcements to date. Note that the Final Finance Settlement is expected the week beginning 2 February. A verbal update will be provided to the Committee and the report to Council updated to consider any changes;

        c)      Noted that the Council Tax base of 275,434 for 2026/27 was approved by January Cabinet and the 2026/27 Business Rates Baseline of £592.6m has been submitted to Government as part of the NNDR1 Return;

d)     Noted the Executive Director, Finance’s (Section 151 Officer’s) statutory review of the robustness of the estimates and the adequacy of the reserves. This is covered in Appendix 8 of the report;

        e)     Noted that there is no request for Exceptional Financial Support (EFS) to balance the 2026/27 budget or for any new liabilities or costs in 2026/27. The request for EFS is attached at Appendix 11 to the report and is to confirm previous support to deliver a balanced budget in 2024/25 and 2025/26 and meet historic equal pay liabilities and redundancy costs. The final amount will be confirmed once all equal pay claims are settled;

        f)      Approved the proposed use of up to £50m of Capital Receipts rather than Exceptional Financial Support to fund future transformational redundancy costs (paragraph 8.21 refers);

        g)     Noted the anticipated financial position for the Council for the period of 2026/27 is based on all proposals set out in the MTFP being agreed;

        h)     Agreed the budget principles set out in paragraph 4.12 to the report which provided the framework for the preparation of the Medium Term Financial Plan;

        i)      Agreed the savings which are set out in Appendix 1 to the report and direct the Corporate Leadership Team to progress the savings following agreement of the City Council;

        j)      Noted that the Budget Proposals in this report include the removal of specific savings from 2025/26 totalling £8.711m (including planned savings in that programme for 2026/27 and future years) (Section 8 refers);

        k)      Noted the position of reserves set out in the Reserves and Balances Policy and agree planned spend from reserves set out in Appendix 2 to the report;

        l)      Accepted and agreed all grants and associated spend as per the Grant Register, set out in Appendix 3 to the report;

        m)    Approved the schedule of fees and charges, approving those with the delegations to Cabinet, and recommends all other fees and charges to the City Council meeting on 24 February 2026 (Appendix 6 refers);

        n)     Delegated authority to the Section 151 Officer, in consultation with the Cabinet Member for Finance, to use the Contingency Budget for those matters which may require an urgent response, subject to compliance with procurement rules. Any delegated decision will be reported through the normal procedures as set out in the Constitution and subsequent reporting via budget management reports to Cabinet;

        o)     Endorsed the enhanced governance and oversight for savings and growth proposals set out in paragraphs 8.58 and 8.59 of the report to delegate Business case sign off to the Executive Director, Finance in consultation with the relevant Strategic Director and Cabinet Portfolio Holder and Cabinet Member for Finance;

        p)     Note the Response to Budget Scrutiny Task and Finish Group, specifically the responses outlined at Appendix 10 to the report, and agreed to consider the recommendations in consideration of the draft 2026/27 budget;

        q)     Noted that the 2026/27 Housing Revenue Account (HRA) budget, and the Business Plan, as approved by Cabinet on 20 January 2026, will be shared with City Council, for information, on 24 February 2026; and

        r)      Delegated authority to the Section 151 Officer, in consultation with the Leader and Cabinet Member for Finance, to make any amendments or corrections to the 2026/27 Draft Budget between now and submission to City Council on 24 February 2026.

THE DEADLINE FOR CALL IN IS 1600 HOURS ON MONDAY 16 FEBRUARY 2026.

Would the recommended decision be contrary to the budget and policy framework:
No
Decision Options:

Additional Information

Reg 10
Reg 11

Decision Criteria

This Decision does not contain any decision criteria records.

Wards

Acocks Green; Allens Cross; Alum Rock; Aston; Balsall Heath West; Bartley Green; Billesley; Birchfield; Bordesely & Highgate; Bordesely Green; Bournbrook & Selly Park; Bournville & Cotteridge; Brandwood & Kings Heath; Bromford & Hodge Hill; Castle Vale; Druids Heath & Monyhull; Edgbaston; Erdington; Frankley Great Park; Garretts Green; Glebe Farm & Tile Cross; Gravelly Hill; Hall Green North; Hall Green South; Handsworth; Handsworth Wood; Harborne; Heartlands; Highter's Heath; Holyhead; Kings Norton North; Kings Norton South; Kingstanding; Ladywood; Longbridge & West Heath; Lozells; Moseley; Nechells; Newtown; North Edgbaston; Northfield; Oscott; Perry Barr; Perry Common; Pype Hayes; Quinton; Rubery & Rednall; Shard End; Sheldon; Small Heath; Soho & Jewellery Quarter; South Yardley; Sparkbrook & Balsall Heath East; Sparkhill; Stirchley; Stockland Green; Sutton Four Oaks; Sutton Mere Green; Sutton Reddicap; Sutton Roughley; Sutton Trinity; Sutton Vesey; Sutton Walmley & Minworth; Sutton Wylde Green; Tyseley & Hay Mills; Ward End; Weoley & Selly Oak; Yardley East; Yardley West & Stechford

Topics

This Decision does not contain any Topic records

Overview and Scrutiny

This Decision does not contain any Overview and Scrutiny records.

This section displays the history of the Decision.

Decision History

Date & Time CreatedUser Full NameStatus DescriptionDetails
 Page 1 of 9, items 1 to 10 of 84.
22/12/2025 14:05:49Bethany LeeBusiness Item Created 
22/12/2025 14:05:49Bethany LeeCommittee AddedCabinet
22/12/2025 14:05:49Bethany LeeMeeting Added10/02/2026 10:00AM
22/12/2025 14:06:13Bethany LeeStatus ChangedDecision Scheduled [1]
22/12/2025 14:06:52Bethany LeeWard AddedAcocks Green
22/12/2025 14:06:52Bethany LeeWard AddedAllens Cross
22/12/2025 14:06:52Bethany LeeWard AddedAlum Rock
22/12/2025 14:06:52Bethany LeeWard AddedAston
22/12/2025 14:06:52Bethany LeeWard AddedBalsall Heath West
22/12/2025 14:06:52Bethany LeeWard AddedBartley Green

Approval/Comments

No history found.