Merseyside Fire and Rescue Authority has a strong track record of managing its budget effectively. Our investment decisions are guided by an understanding of community risk, demand, and vulnerability, we make every investment decision with a clear focus on the safety and needs of our communities, ensuring every pound is used to provide the best possible value for money.
We remain fully committed to delivering high-quality services and fast emergency response to keep you safe.
Our priority is always the "frontline." This means making sure more firefighters and fire engines are available when you need them most, while also focusing on preventing fires before they start, through community education and safety checks. While we are proud of our progress, we are always striving to improve. Our vision is to be the best fire and rescue service in the UK—one team, putting our communities first.
The 2026/2027 Budget continues to build on that strong foundation, with further prudent investment in the Service being proposed:
Approximately 73.5% of the Authority’s 2026/2027 budget remains committed to delivering emergency response; plus services that help us prevent and prepare for emergencies and carry out our legal responsibilities relating to fire safety.
We also know through consultation, that the public support our priorities. The costs associated with funding capital investment account for 9.9% of the Authority’s budget and this relates to investment in frontline activities such as fire stations, fire engines and operational equipment.
The remaining 16.6% is spent on support services, of which a significant proportion relates to essential frontline service support such as insurance of vehicles and premises, the vehicle maintenance workshop, and ICT costs.
The Authority’s 2026/2027 Gross Budget is £94.5m and the graph below outlines how this is funded. This is funded from:
The table below shows how Council Tax for a Band D property has been set:
| £'m | Council Tax Band D | |
|---|---|---|
| Gross Budget | £94,584,000 | |
| Income and Specific Grants | -£8,969,000 | |
| Net Movement on Reserves | £424,000 | |
| Net Budget Requirement | £86,039,000 | |
| Government Settlement Funding (less Local Business Rate Adjustment) | -£44,688,000 | |
| Council Tax / Business Rates Collection Fund Surplus | -£317,000 | |
| Council Tax Requirement | £41,214,000 | |
| Tax Base | £407,050.21 | |
| Band D Equivalent | £101.25 |
The Authority set a Council Tax requirement of £41.214m for 2026/2027 and a Council Tax for a Band D property of £101.25, a £5.00 increase on the 2025/2026 figure of £96.25. By increasing the council tax charge, it allows the Authority to maintain the investment in frontline services and fund the further investment planned in 2026/2027. Most council taxpayers in Merseyside will pay Band A Council Tax of £67.50 about 18p per day towards their Fire and Rescue Service.
The Authority has issued a precept on the five Merseyside District Councils of £41.214m, Wirral’s contribution to expenditure financed by precept is £10.205m, which represents 24.76% of the total precept.
Mike Rea, B.A. (Hons), ACMA
Director of Finance and Procurement
Merseyside Fire and Rescue Authority
Fire and Rescue Service Headquarters,
Bridle Road, Bootle
Liverpool, L30 4YD
Email: mikerea@merseyfire.gov.uk