Agenda and draft minutes

The Chairperson welcomed everyone to the meeting and went through some general housekeeping arrangements for the meeting.

Apologies for absence were received from Councillors M F L Durham CC and J C Stilts.

In accordance with notice duly given, it was noted that Councillor S J N Morgan was attending as a substiute for Councillor Durham and Councillor W Stamp as a substitute for Councillor Stilts.

To consider the Minutes of the Strategy and Resources Committee held on 20 November 2025 (copy enclosed).

RESOLVED that the Minutes of the meeting of the Committee held on 20 November 2025 be approved and confirmed.

To disclose the existence and nature of any Disclosable Pecuniary Interests, Other Registrable interests and Non-Registrable Interests relating to items of business on the agenda having regard to paragraph 9 and Appendix B of the Code of Conduct for Members.

(Members are reminded that they are also required to disclose any such interests as soon as they become aware should the need arise throughout the meeting).

Councillor J R Burrell-Cook declared a pecuniary interest in Agenda Item 9 - Business Rates and Council Tax Discretionary Reductions as he was the tenant of the Queen Victoria Public House.

To receive the views of members of the public, of which prior notification in writing has been received (no later than noon on the Tuesday prior to the day of the meeting).

Should you wish to submit a question please complete the online form at:

www.maldon.gov.uk/publicparticipation.

No requests had been received.

To consider the report of the Chairperson of the Strategic Assets Working Group (copy enclosed).

The Committee considered the report of the Strategic Assets Working Group (the Working Group) seeking Members’ consideration of the recommendation from the Working Group relating to the Celebration Pathway Project within Promenade Park, Maldon.

Councillor M E Thompson, Chairperson of the Working Group, introduced the report and handed over to the Director of Neighbourhood Services and Communities who presented the detail.

The report provided an update on the projects agreed as part of the Promenade Park Management Plan, including the Celebration Pathway project. Following a review by the Working Group the report set out a number of reasons why the Working Group were recommending that the Celebration Pathway project should not proceed. It was felt more important to invest in maintaining and enhancing current assets and a proposed alternative project to refurbish the Coronation Shelter was proposed as an alternative scheme. Members were advised that any underspend would be returned to the General Fund balances.

The Chairperson moved the recommendations set out in the report and these were duly seconded.

In response to a question regarding refurbishment of the coronation shelter, Members’ attention was drawn to paragraph 3.7 of the report, and the Director gave an indication of the work involved and agreed to provide Members with details of the anticipated costs outside of the meeting. Members were advised that the refurbishment and maintenance works were required and if not approved would be brought through as a capital bid.

In response to a comment about links being provided to Working Group Minutes, the Chairperson advised that this would be addressed outside of the meeting.

The Chairperson then put the recommendations which were duly agreed.

RESOLVED

(i)             That the project to deliver the Celebration Pathway does not proceed;

(ii)            That the Coronation Shelter is refurbished, and a new natural planting scheme is introduced to that area to complement the recently completed Secret Garden area and planting;

(iii)           The current funding allocated to the Celebration Pathway (£109,000) is utilised to fund the work at (ii) above, with any underspend returned to balances.

To consider the report of the Director of Finance (copy enclosed).

The Committee considered the report of the Director of Finance providing an updated financial position for the period ended 30 November 2025 (Period 8). Members noted that this was not the standard quarterly update but helped to provide background information regarding planning for future years budgets.

The report provided an update on a number of areas including the following:

·                Revenue Budget Monitoring (Period 8), including the underspend against the 2025 / 26 budget. Appendix 1 to the report provided further detail of this and surplus arising from increased interest income and better receipts from planning activities, along with offset additional unbudgeted costs in IT ensuring that systems were sufficiently maintained.

·                Capital budget monitoring (Period 8), including the underspend projected against the revised 2025 / 26 Capital Programme. Appendix 2 to the report provided details of the main projects. A list of projects completed within planned timescale and budgets were set out in the report.

·                General Fund Debtors – Table 1 to the report outlined outstanding debt for general fund activities at as 30 November 2025.

·                Reserves – Appendix 3 to the report detailed the movements on Reserves for 2025 / 26.

·                Revenue Budget Reconciliation – Appendix 4 to the report provided detail of the revenue budget reconciliation between the opening and closing budget.

The Chairperson moved the recommendations as set out in the report. This was duly seconded.

In response to questions raised, the Director of Finance agreed to provide Members with the following information outside of the meeting:

·                details of the funding for the capital budget schemes set out in paragraph 3.4.3 of the report;

·                any additional funding committed in previous years for the amphitheatre at Promenade Park, Maldon. It was noted that the monies set out in the table at paragraph 3.4.3 of the report related to the current year. Councillor R H Siddall advised that the monies detailed were an addition £79,000 for this year with the majority of monies within the 2024 / 25 financial year.

·                that the exact process for a Section 106 agreement could be varied by agreement and by Council. The Director of Finance was working with Director colleagues to ensure that there was clarity on how this work was being done and he confirmed he had confidence in the process of collecting. Any improvements identified would be taken forward. He agreed to keep Members informed of the progress of this work. The Director of Place, Planning and Growth explained that it was normal to have different S106 triggers throughout a development and these would be used to mitigate the impact on infrastructure for each development.

·                the difference between vet inspections and vet inspection as set out in table 1 to the report.

The Chairperson put the recommendations set out in the report and upon a vote being taken these were duly agreed.

RESOLVED

That the Committee:

(i)             notes that the forecast revenue outturn as at 30 November 2025 is £104k under budget (0.7%) against the net service budget of £13,874k.  ...  view the full minutes text for item 468.

At this point in the meeting the Chairperson advised that he would be changing the order of business and considering the remaining items of business in reverse order starting with agenda item 12 – Medium-Term Financial Strategy 2026 / 27 – 2028 / 29.

To consider the report of the Director of Finance (copy enclosed).

The Committee considered the report of the Director of Finance setting out the guiding principles governing the Medium-Term Financial Strategy (MTFS) of the Council and the reasons for them, in order to inform detailed annual budget setting.

The MTFS set out the themes affecting financial planning for council services in the coming years, along with the estimated financial values arising from this. These considerations then informed detailed planning for the coming year. The report outlined the four strategic key issues facing the Council and figure 1 detailed the key risks and opportunities arising from these. It was noted that the recommended financial strategy of the Council included a number of key elements which were detailed in figure 2 to the report.

The report provided further information on the following related areas:

·                Medium-term financial plan – this was constructed by translating the MTFS into financial value leads.

·                Funding – set out in the report and showing the current year overall funding position.

·                Operational net spending – including the main spending budgets provided for service delivery, plus locally generated resources. Figure 4 provided estimated operational net spending for 2026 – 29.

·                Capital investment as set out in the capital programme. Figure 5 gave a summary of the proposed capital programme for 2026 – 29.

·                Use of Reserves – figure 6 detailed the estimated reserves for 2026 – 28.

Members noted that there were a number of key issues for the Council which were set out in the report, supplemented by charts from the Institute for Government ‘performance tracker 2025: Local Government’. These charts provided an overview of the general position for local government and context for the Maldon position.

The Director of Finance gave a presentation which provided further detail regarding the MTFS including operating context, funding, spending, the Council’s financial position and core spending power and the provisional Government funding settlement. Members noted that this was due to be presented to the Finance Working Group and at scheduled Member training prior to the Council meeting on 12 February 2026. The Director highlighted how the MTFS was based on the assumption that Local Government Reorganisation took place in April 2028 and how setting an operational end date for the Council meant that budget planning after that date was not required.

The Chairperson moved the recommendations set out in the report with an additional one (see below) as set out in the presentation:

That the Committee notes that further adjustments to the MTFS may be necessary depending on the final 2026/27 financial settlement. Any significant changes will be highlighted in the Council papers.

The Director of Finance explained that although the provisional settlement had been received the final settlement was not expected for a week or so and as a result small changes may be required to the budget papers.

In response to a question, the Director explained that the Whole Time Equivalent figure had been taken from the annual HR return on the gender pay gap analysis. However, he would clarify if  ...  view the full minutes text for item 470.

To consider the report of the Director of Finance (copy enclosed).

The Committee considered the report of the Director of Finance presenting the proposed Budget estimates 2026 / 27 and seeking recommendation to the Council for approval, including the proposed level of Council Tax for the Maldon District in 2026 / 27.

The report and associated appendices to the report outlined the following:

·                forecast General Fund revenue budget outturn 2025 / 26;

·                core spending power 2026 - 29

·                other sources of funding for core services;

·                base budgets 2025 / 26 – 2026 / 27, with details of the base budget position set out in Appendix 1 to the report;

·                directorate allocations of the base budget;

·                savings;

·                revenue growth and pressure bids, set out in Appendix 2;

·                repairs and renewal bids, detailed in Appendix 3;

·                Council Tax calculations, details of which were set out in Appendix 4;

·                reserves, based on the proposals set out in the report, with Appendix 5 detailing the proposed use of earmarked reserves and general reserves through to April 2028;

·                other matters including:

·                the Great Essex Business Rates Pool

·                Greater Essex Council Tax Pool

·                Interest on investments

·                Local Development Plan

·                Future investment in Promenade Park, Maldon

·                Section 25 assurances, set out in Appendix 6.

The Director of Finance gave a presentation which highlighted the process for approval of the budget for 2026 / 27 and the key points related to that budget.

It was noted that the revenue budget proposed for 2026 / 27 met the Corporate Plan objectives of the Council which had been prioritised based on the advice of the Finance Member Working Group. This included an increase in the average band D Council Tax in 2026 / 27 of 2.99% in line with Government assumptions.

The Chairperson moved the recommendations set out in the report and these were duly seconded.

At this point in the meeting Councillor W Stamp advised that she wished to vote against recommendation (i) f as she did not agree with the Council borrowing £10m to have a reserve of £7m. This was noted.

In response to the debate that ensued, the Director of Finance provided Members with the following information:

·                The current staff base was included within operational base budgets and was therefore fully funded. However, where additional staff were proposed a bid to fund this cost from the transformation reserve was being proposed as a logical approach. If the proposal was approved the Chief Executive explained that monies would move from the transformation reserve into the general fund.

·                The Director of Finance explained how it would not be possible to sustain the proposed investment through the current year and the impact this would have on the Council’s reserves. This was why there was a proposal to borrow £10 million, and the Director outlined the impact if this was not agreed. As the Section 151 Officer he provided further details and referred to the Prudential Code which had been set up to allow Councils to borrow against an income stream. He explained that if the proposed borrowing was not agreed,  ...  view the full minutes text for item 471.

To consider the report of the Director of Finance (copy enclosed).

The Committee considered the report of the Director of Finance seeking Members’ approval of the following 2026 / 27 documents:

·                Capital and Investment Strategy 2026 / 27 (attached as Appendix1 to the report), including the Capital Programme for 2026 / 27 – 2029 / 30 (Appendix 2 to the report);

·                Minimum Revenue Provision Statement (MRP) 2026 / 27 (Appendix 3 to the report);

·                Treasury Management Strategy 2026 / 27 (Appendix 4 to the report), with the Treasury Management Practices.

The Director of Finance provided a brief presentation outlining key points from the report and noting that the Capital Strategy, MRP and Treasury Management Strategy had been developed considering the future plans of the Council, ensuring that they were affordable and prudent. The Strategies had been updated in line with statutory requirements and best practice, having regard to the Council’s financial position, corporate strategies, plans and objectives, incorporating advice of the Council’s external treasury advisor, Link Group. 

The Chairperson put the recommendations set out in the report and these were duly seconded.

In response to a query the Director of Finance explained that the only existing external borrowing was in relation to the Leisure Contract which was based on 20 years which was the lifetime of the contract.

The Chairperson then moved the recommendations and these were duly agreed.

RESOLVED

(i)             That the Committee considered the report and appendices;

RECOMMENDED

(ii)            That the following be approved:

a.              That the Capital and Investment Strategy 2026 / 27 (Appendix 1 to the report), which includes the Capital Programme for 2026 / 27 – 2029 / 30 and new Capital Projects Bids for approval (Appendix 2);

b.              That the Minimum Revenue Provision Statement 2026 / 27 (Appendix 3 to the report);

c.              that the Treasury Management Strategy 2026 / 27 (Appendix 3 to the report), with the Treasury Management Practices.

Following his earlier declaration, Councillor J R Burrell-Cook left the meeting at this point.

To consider the report of the Director of Finance (copy enclosed).

The Committee considered the report of the Director of Finance seeking Members’ consideration of the following updated documents:

·                Discretionary Non-Domestic Rate (NNDR) Relief Scheme (Appendix 1 to the report), updated to reflect changes announced by Central Government which were detailed within the report.

·                Empty Homes and Second Homes Premium Policy (Appendix 2) updated with minor changes previously endorsed by Members and now legislated for by Central Government. The updated Policy provided a framework for the administration of these changes, including mandatory exemptions and would enable a transparent and consistent approach to charges for empty properties and second homes across the District.

·                Council Tax S13A (1)(c) Local Government Act 1992 policy (Appendix 3) updated with minor changes and to incorporate care leaver provisions into the one document.

The Chairperson drew Members’ attention to an addendum to the report which had been circulated prior to the meeting. The Director of Finance presented the report advising that following an announcement by the Ministry for Housing, Communities and Local Government on 27 January 2026, eligible pubs and live music venues were to benefit from a 15% business rates relief on top of the support announced at Budget 2025. The relief would be administered using existing discretionary rate provisions and therefore Appendix 1 required further amendment. The Addendum provided detail of the changes required, however it was noted that as guidance was still awaited it was suggested that the Director of Finance be granted delegated authority to consider and make any further technical amendments required in consultation with the Chairperson of this Committee.

The Chairman put the revised recommendations as set out on the Addendum and these were duly seconded.

In response to a question regarding the revised recommendations, the Director of Finance advised that although there might not be any further changes the revised recommendations allowed him to bring any change back to a future meeting of the Council.

The Chairperson put the recommendations, which upon a vote being taken were duly agreed.

RECOMMENDED

(i)             That subject to incorporation of the provisional amendments (set out in the Addendum to the report), the amendments to the Policy for the granting of Discretionary Non-Domestic Rate Relief at Appendix 1 to the report, to reflect updated Government guidance and legislation be approved;

(ii)            that the Director of Finance (S151 officer), in consultation with the Chairperson of this Committee, is granted delegated powers to consider and make minor technical amendments to the Policy for the granting of Discretionary Non-Domestic Rate Relief, in line with final Government guidance, as soon as reasonably practicable, to enable the award of this relief to eligible businesses; 

(iii)           that minor amendments to the Empty Homes and Second Homes Premium Policy 2025 / 26 document at Appendix 2 to the reportbe noted;

(iv)           that minor amendments to the Council Tax S13A (1) (C) Local Government Act 1992 Policy document at Appendix 3 to the reportbe noted.

Councillor Burrell-Cook returned to the meeting at this point.

To consider the report of the Director of Finance (copy enclosed).

The Council considered the report of the Director of Finance seeking Members’ approval of the Local Council Tax Support Scheme (LCTS) and associated policies for 2026 / 27, with minor technical amendments as set out in section 2 (a) to (c) of the report. 

The Director of Finance presented the report, gave a short presentation and advised that the Scheme was significantly unchanged to support the delivery of a largely cost neutral LCTS within the proposed budget for 2026 / 27. Provision had been made to enable changes during the year, and an Equality Impact Assessment had been carried out (Appendix 1 to the report). The current LCTS reflected the Council’s decision to deliver a long-term sustainable Scheme based on cost neutral principles and the proposed changes ensured it reflected national legislative changes.

Members were reminded of the Council’s Hardship Provision and subject to the continuation of funding from Essex County Council (ECC) it was proposed that the Council continued to offer this scheme for 2026 / 27. The framework was attached at Appendix 2 to the report.

The Discretionary Reduction Policy was attached at Appendix 3 for Members’ consideration and was largely unchanged.

The Chairperson put the recommendations as set out in the report to the Committee. These were duly seconded and upon a vote being taken were agreed.

RECOMMENDED

(i)         That the following changes to the existing schemes are approved:

a.         a cost of living increase in line with the Department for Work and Pensions schemes be included in the Local Council Tax Support Scheme (LCTS) for 2026 / 27 for Pensioners only;

b.         that any legislative changes being introduced to the Housing Benefit Scheme, for 2026 / 27 are mirrored in the Council’s LCTS to ensure consistency;

(ii)        that these decisions have been made following Members careful reading of and regard to the Equality Impact Assessment at APPENDIX 1 to these Minutes;

(iii)       that Members note the largely unchanged framework for the Hardship Provision at APPENDIX 2 to these Minutes;

(iv)       that the Policy document at APPENDIX 3 to these Minutesbe approved.