That Cabinet recommends to Council for approval:

a)    the council tax base of 74,315.25 Band D equivalents in 2026/27;

b)    an increase in core council tax for 2026/27 of 2.99%;

c)     an additional precept in respect of adult social care costs of 2% applied to council tax in 2026/27 resulting in a total council tax increase of 4.99%, increasing the Band D charge from £1,969.36 to £2,067.63 for Herefordshire Council in 2026/27;

d)    the balanced 2026/27 revenue budget proposal totalling £234.1 million, subject to any amendments approved at the meeting, specifically the net spending limits for each directorate as at appendix C;

e)    delegates to the section 151 officer the power to make necessary changes to the budget arising from any variations in central government funding allocations via general reserves;

f)      the Medium Term Financial Strategy (MTFS) 2026/27 to 2029/30 at appendix A be approved;

g)    the Treasury Management Strategy at appendix D be approved;

h)    the responses to scrutiny committee recommendations at appendix G to be approved; and

i)      that any further additional funding above that assumed in this revenue budget and received in the Final Local Government Finance Settlement for 2026/27, is applied to fund the revenue budget with a corresponding reduction in the reserve funding assumed from the Business Rates Risk Reserve