Issue - meetings

(A report by Russell Stone, Director of Finance (S151 Officer))

Please note that in accordance with The Local Authorities (Standing Orders) (England) (Amendment) Regulations 2014, a recorded vote will be taken on Budget recommendations.

(Members are reminded that if they are two months or more in arrears, they must disclose the fact and not vote on any item to set tax or any decision which may affect its calculation).

The Leader of the Council, Councillor Dale Broughton, introduced the report and explained that the item brought together all elements required to formally set the Council Tax for 2026/27, incorporating the precepts of Lincolnshire County Council, the Police and Crime Commissioner, parish councils, Boston Special Expenses, and the borough’s own requirement. Members’ attention was drawn to the statutory resolutions and detailed calculations contained in Appendices A – E within the report, which had to be approved in order to set the Council Tax for the coming year.

Councillor Broughton highlighted that the borough’s Council Tax requirement and Band D charge reflected the decisions taken under the previous agenda item, including the 3.5% increase for Boston Borough Council and the increase to Boston Special Expenses. As part of the introduction, reference was made to the practice of issuing residents with a £10 explanatory breakdown within their annual bills, showing how their Council Tax contribution was allocated across each service and precepting authority.

The Leader noted that the report satisfied the legislative requirement for billing authorities to set their Council Tax no later than 11 March, and reminded Members that, under the Local Authorities (Standing Orders) (England) (Amendment) Regulations 2014, the item required a recorded vote.

Members made brief comments on the proposed level of Council Tax for 2026/27. One Member questioned whether the full 3.5% increase was necessary and suggested that alternative approaches, such as utilising the climate change reserve, reviewing the collection fund adjustment, or reconsidering elements within the MTFS, might allow the increase to be reduced or avoided.

Other Members expressed concern that such measures would only provide short?term relief and could create wider financial pressures in future years. Reference was made to earlier decisions not to raise Council Tax between 2011 and 2015, which continued to have lasting implications for the authority’s ability to generate income.

The modest impact of the increase on most households was also noted, with Members referring to the small weekly difference and the need to maintain financial resilience in a context of ongoing pressures.

During the discussion, Councillor Broughton confirmed that he would pass Members’ comments and concerns on to the Portfolio Holder for Finance and Economic Growth, particularly in relation to the suggested alternative financial approaches and wider issues raised.

Overall, Members acknowledged that while any increase was regrettable, the proposed level was necessary and proportionate to support the delivery of a balanced budget and to protect essential services.

The recommendations were moved by Councillor Dale Broughton and seconded by Councillor Callum Butler.

Resolved:

That the formal Council Tax resolutions for 2026/27 (as set out within Appendix A and summarised in paragraph 4.1 and the accompanying Appendices B to E) be approved.