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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 Audit and Right to Inspect AGAR 2025/26
The audit of accounts for Salisbury City Council for the year ended 31 March 2026 has been carried out but cannot be completed for the reasons stated in the external auditor report (AGAR Section 3). The accounts have been published.
View the notice below, along with Sections 1, 2 and 3 of the Annual Governance and Accountability Return (AGAR), together with the Annual Internal Audit Report.
Publication of
unaudited accounts 2024/25
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.
Click the link below to find out more about CIL reports and funding.
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For all Finance queries please contact Steve Bishop, the Responsible Finance Officer on