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  1. Home
  2. Council tax and benefits
  3. Council tax
  4. Your Council Tax Guide

Your Council Tax Guide

In this section

  1. Foreword from the leader
  2. Your Council Tax in action
  3. What you need to know
  4. Council Tax demand notice explanatory notes
  5. Exempt dwellings – For which no Council Tax Is payable for the period of exemption
  6. Section 13A – Local Government Finance Act 1992
  7. Adult Social Care Precept 2026/27
  8. Council Tax band values
  9. How we worked out your Council Tax
  10. How the Council's net revenue budget is funded
  11. How this year's budget compares to last year's budget
  12. Why the Council's budget has changed between 2025/26 and 2026/27
  13. How the Council spends its net revenue budget in 2026/27
  14. You are here: Levies and Precepts
  15. Parish Council precepts
  16. Parish Council expenditure

Levies and Precepts

Environment Agency Yorkshire Regional Flood and Coastal Committee Trent Regional Flood and Coastal Committee
 

2025/26 (£'000)

2026/27 (£'000)

2025/26 (£'000)

2026/27 (£'000)

Gross Expenditure 88,722 70,509 99,241 70,294
Levies Requirement 3,034 3,125 2,360 2,431
Total increase in levy 3.00% 3.00% 2.00% 3.00%
Council Tax Base (Band D Properties) 1,608 1,628 1,960 1,980
Levy paid by Rotherham Council £108,477 £111,315 £19,427 £19,979

Note: The Environment Agency has powers in respect of flood defence. The flood defence levy is spent on the construction of new flood defence schemes, the maintenance of the river system and existing flood defences together with the operation of a flood warning system and management of the risk of coastal erosion.

The majority of funding for flood defence comes directly from the Department for the Environment, Food and Rural Affairs (Defra). However, under the new Partnership Funding rule not all schemes will attract full central funding. To provide local funding for local priorities and contributions for partnership funding, the Regional Flood and Coastal Committees recommend a local levy through the Environment Agency. 

Rotherham also pays a Special Levy to the Danum Drainage Commissioners (£4,570 in 2025/26).

Transport Levy

Details of the South Yorkshire Mayoral Combined Authority (MCA) Levy for transport which was set at the authority’s meeting in January 2026 can be found at the South Yorkshire Mayoral Combined Authority website:

South Yorkshire MCA agenda 27 January 2026

Pensions Levy

Responsibility for early retirement compensation payments awarded by the former South Yorkshire County Council and South Yorkshire Residuary Body passed to the Pensions Authority when it was created in 1988. However, the same statutory instrument that created the Pensions Authority made provision for the four District Councils to reimburse the cost of those payments on a proportional basis according to Council Tax Base. The Levy is the mechanism by which that reimbursement is achieved. Details of the budget can be found at the South Yorkshire Pensions Authority website or below.

SYPA budget 2026/27

Mayoral Police and Crime Commisioner Precept

Details of the South Yorkshire Mayoral Police and Crime Commissioner’s precept for 2026/27 are available at the South Yorkshire Mayoral Combined Authority website or via the link below.

Police precept - South Yorkshire MCA

South Yorkshire Fire and Rescue Authority Precept

Details of the South Yorkshire Fire and Rescue Authority precept for 2026/27 can be found at the South Yorkshire Fire and Rescue website:

South Yorkshire fire and rescue

  • Previous page: How the Council spends its net revenue budget in 2026/27
  • Next page: Parish Council precepts

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