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Finance
Annual Precept
Every year in January, Salisbury City Council agrees its budget and sets its ‘precept’ for the forthcoming year at a meeting of the Full Council.
The precept is the element of the Council Tax which is collected by Wiltshire Council on our behalf and spent by Salisbury City Council to fund the services it provides. As a Parish Council, Salisbury City Council does not receive any funding from Central Government, nor does it receive any rates from local businesses. For 2026/27, the precept is £401.22 per Band D property. This equates to around £7.72 per week.
Notice of Public Rights and publication of unaudited AGAR
Members of the public have the legal right to view the Council’s accounting records and supporting documents from Wednesday 1 July 2026 to Tuesday 11 August 2026, for the year ended 31 March 2026.
View the full Notice of Public Rights via the link below.
These documents will be available on reasonable notice by application to:
Steve Bishop, Responsible Finance Officer (RFO)
Salisbury City Council, The Guildhall, Market Place, Salisbury, SP1 1JH
01722 342866
sbishop@salisburycitycouncil.gov.uk
You can ask the External Auditor questions about the accounts for the year that they are auditing. Please note that the External Auditor will not answer questions which are not relevant to the accounts under audit.
The unaudited 2025/26 Annual Governance Statement and Accounting Statements, which form sections 1 and 2 of the Annual Governance and Accountability Return (AGAR), can be found below, along with the Internal Audit Report.
Publication of
unaudited accounts
The unaudited 2024/25 SoRP compliant accounts can be found below.
Please note: For 2024/25, the law required Salisbury City Council to follow different SoRP accounting and audit rules instead of AGAR rules; however, because the Government indicated that it intended to change the law, and return the Council to AGAR, the Council voluntarily opted to do both.
As per the Accounts and Audit Regulations 2015, the accounts are made available for public inspection. Please click on the link below to access our accounts, which comprise the Responsible Finance Officer’s narrative, main accounting statements, notes to the accounts and accounting policies.
If you have any questions, please direct them to:
Steve Bishop, RFO
sbishop@salisburycitycouncil.gov.uk
01722 342866
The Council was not appointed an external auditor for 2024/25.
Annual Return
Each year, the Council is required to complete and submit to its External Auditor, an Annual Governance and Accountability Return (‘AGAR’). Once the return has been approved by the External Auditor, it is published on the Council’s website.
Please see the links below for previous years’ Annual Governance and Accountability Returns.
Internal Audit
Reports
Community
Infrastructure
Levy
The Community Infrastructure Levy (CIL) is a charge which can be levied by local authorities on new developments in their constituencies to help them deliver the infrastructure provision needed to support these areas.
In accordance with Regulations 59A and 59B of the Community Infrastructure Levy (Amendment) (England) (No. 2) Regulations 2019, Wiltshire Council, as the local authority, must pay 15% of the levy collected to the relevant parish council. Salisbury City Council must use the receipts passed to it by Wiltshire Council to support the development of the parish council’s area by funding the provision, improvement, replacement, operation or maintenance of infrastructure.
Regulation 121B requires a parish council to prepare an annual report for any financial year in which it receives CIL receipts.
Latest CIL reports
Fees & Charges
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For all Finance queries please contact Steve Bishop, the Responsible Finance Officer on