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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 2025/26, the precept is £382.15 per Band D property. This equates to around £7.35 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 Tuesday 3 June 2025 to Monday 14 July 2025, for the year ended 31 March 2025. You can 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

The unaudited 2024/25 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.

Please note: Currently the law requires Salisbury City Council to follow different ‘SoRP’ accounting and audit rules instead of ‘AGAR’ rules; however, because the Government has indicated that it intends to change the law this year, and return the Council to AGAR, the Council has voluntarily opted to do both.

Notice of Public Rights & summary of your rights

AGAR 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.

From 2024/25, the Council will no longer produce ‘AGAR’ accounts. Instead, we will produce full accounts that meet Financial Reporting Standards.

Please see the links below for previous years’ Annual Governance and Accountability Returns.

2023/24 2022/23 2021/22 2020/21 2019/20 2018/19 2017/18

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.