Kent Fire and Rescue Service
Budget Book And Medium-Term Financial Plan 2026/27 – 2029/30

Council tax base

The Authority’s tax base is the sum of the tax bases of the 12 Kent district councils and Medway Council (billing authorities) and is expressed as the number of equivalent Band D properties. The council tax base has increased by 0.68% for 2026/27.

Council tax referendum limits

The Government generally sets a cap on the amount by which a local authority can increase its council tax each year without the requirement to hold a referendum. For 2026/27 standalone fire and rescue authorities can increase the charge by up to £5 per Band D property without the need to hold a referendum, which equates to an increase of 5.2%.

Household council tax

To arrive at the annual council tax charge that is made to each household, the Authority’s council tax charge is added on to the charges set by Kent County Council or Medway Council, plus the charges set by the relevant district council, Kent Police and if applicable the parish or town Council charge. The total is then collected by the district councils and Medway Council (billing authorities), on behalf of all the different precepting authorities.

Council tax increase 

The proposed council tax increase set out in this MTFP is 5.2% for 2026/27, a £4.95 a year increase for a Band D property (just under 10p per week), increasing the Band D charge to £99.81 for 2026/27.

The table below shows a breakdown of the funding sources for the 2026/27 budget and the amount of this Authority’s council tax charge by council tax band: