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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 2024/25, the precept is £364 per Band D property. This equates to around £7 per week.

Annual
Return

Each year, up to and including 2023/24, 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.

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

Notice of
Public Rights -
Your Right to Inspect
the Council’s Accounts

The Council’s unaudited Annual Governance and Accountability Return for the financial year 2023/24 is available for the public to view from Thursday 27 June 2024 to Wednesday 7 August 2024.

The Notice of Public Rights can be found here. This notice gives details of a period of 30 working days during which you may request to look at the accounts and supporting documentation.

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 2023/24 Annual Governance Statement and Accounting Statements, which form sections 1 and 2 of the Annual Governance and Accountability Return, can be found here, together with the Annual Internal Audit Report.

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.