Finance

Parish council funding – the precept

The precept is a tax, included within the local council tax, which enables Botley Parish Council to perform its functions.  Parish Councils can apply for other funding such as grants and funding awards, generally for specific projects, but they do not receive funds directly from central government.

 

How is the precept calculated?

 

Botley Parish Council is required (in law) to agree a budget before it can set its precept and both must be agreed by Full Council. Once the parish council has forecast its budget requirements for the following financial year, it requests this funding from its ‘local billing authority’ – in our case, Eastleigh Borough Council (EBC) – in the form of the precept.

 

The tax base

 

The tax base is produced from the council tax system at EBC, which gives a listing of all the properties in each town or parish in the borough.  It then adjusts this to take into account any discounts that are given, for example, single occupancy, second homes or homes that are empty or exempt.

The properties are then translated into Band D equivalents using the following ratios:
Band A       6/9
Band B       7/9
Band C       8/9
Band D       9/9 (base line)
Band E       11/9
Band F       13/9
Band G       15/9
Band H       18/9

For example Band A is six-ninths of Band D and Band H is twice Band D.

Finally, the estimated number of Band D equivalents to be built in the year are added to the list.  This then gives the total number of Band D equivalent properties to use for the tax base.

The tax base is used to calculate the Band D charge for each town or parish which is done by dividing the total precept requirement by the tax base.  This figure will be compared with the previous year’s Band D charge and supplied to the parish.

 

For instance, for the 2025/26 financial year for Botley, the tax base was 3404.40, but the estimated tax base for 2026/27 is 3673.33.

 

There are a number of reasons why the tax base changes. It can go up if more homes are created. But it can go down due to more properties in the town or parish claiming discounts – most commonly an increase in the number of properties claiming the single occupancy discount.

 

Botley Parish Council Sets Budget & Precept for 2026/27 as Responsibilities and Community Investment Expand  

Botley Parish Council has agreed its budget for the financial year beginning 1 April 2026. The precept (the parish portion of Council Tax) will increase by 12%, meaning a Band D household will pay £142.92 - a £15.31 rise compared to 2024/25, which equates to 29p per week. This increase supports expanded responsibilities, major asset transfers, and investment in local facilities and sustainability.    

You will notice on your Council tax bill that it actually shows a 17% increase; this is because your Eastleigh Borough Council (EBC) bill has decreased by £21,161 due to asset transfers from them to us.  This additional 5% is cost neutral, and BPC’s increase is netted off against EBC’s decrease, meaning the increase is 12%.  

Why Is the Precept Increasing?  

Asset Transfers: From April 2026, Botley Parish Council will take over management of open spaces previously managed by Eastleigh Borough Council (EBC). The £21,161 Special Expenses charge (this equates to 5% on our Precept) will be removed from EBC bills and incorporated into the Parish Precept, making the change cost-neutral for residents while giving Botley full control over valued assets.    

 Local Government Reorganisation (LGR): The UK Government’s LGR plans will likely create four or five unitary councils, accelerating asset transfers to town and parish councils. Eastleigh Borough Council has already begun transferring parks, open spaces, and community assets to Botley, ensuring decisions are made locally, facilities are protected, and communities have more control.    

What Will the Additional Funding Support?   

Core Principles   

  • Balanced budget (no use of reserves for daily operations)   
  • Sustainable financial footing (funding asset repair and replacement)   
  • Alignment with Botley’s mission: “making Botley a great place to live and visit”    

  

Key Priorities include: 

  • Youth Services: Investment in youth work programmes through community organisations, providing safe spaces and positive opportunities.     
  • Community Engagement & Wellbeing: Funding for “Love Your Place” on Botley High St, improved communication, and support for local events.   
  • Operational & Asset Management: Upgrades for the grounds team, asset maintenance reserves, depreciation funding, and equipment replacement.    

 

Planned Projects for 2026–2027 

  • High Street Recreation Ground play area replacement  
  • Little Hatts Park enhancements (pollinators, paths, trees, Green Flag preparation)  
  • Interpretation boards and nature/recreation area improvements  
  • Tree works across the parish  
  • Botley Centre kitchen replacements  
  • Refurbishment of Boorley Green Community Centre  
  • Market Hall clock repairs and ownership transfer  
  • Lovers Lane improvements (pending Hampshire County Council agreement)  
  • AV equipment upgrades in Council buildings  
  • Replacement of Estates Workshop  
  • Support for Boorley Green Community Event 

 

Expanding Responsibilities 

Botley Parish Council now manages an extensive operational estate, including:  

  • Botley Centre (halls, kitchens, changing facilities, toilets)  
  • High Street Recreation Ground (sports pitches, skate area, nature reserve, workshop)  
  • Little Hatts (play area, picnic area, car park)  
  • Boorley Green (pitches, MUGA, SuDS area, play area)  
  • Boorley Green Community Centre (hall, café, meeting rooms, office)  
  • Boorley Green Sports Pavilion (meeting room, kitchen, toilets, storage)  
  • Broad green space and tree management across the parish 

 

Looking Forward 

  • The Parish team is prepared for growing responsibilities due to LGR.  
  • Plans include hiring an apprentice in Autumn 2027 to support local employment and resilience.  
  • Future projects will be identified through “Love Your Place” activities, supporting Botley High Street after the bypass opening in Summer 2027.  
  • The Council remains committed to best value and maintaining a balanced, sustainable budget.   

 

Contact  

For questions about the budget or upcoming projects, residents can contact the Parish Council team at enquiries@botley-pc.gov.uk or speak to their local councillor.