COSLA Annual Levy
Renfrewshire Council · 11 June 2026
Back to Finance, Resources and Customer Services Policy Board — 11 June 2026 and its agenda
Text extracted from the council's PDF. Layout and reading order may differ from the original.
Page 1
PUBLIC ___________________________________________________________________ To: Finance, Resources and Customer Services Policy Board On: 11 June 2026 ___________________________________________________________________ Report by: Chief Executive ___________________________________________________________________ Heading: COSLA Annual Levy ___________________________________________________________________ 1. Summary 1.1 COSLA has now agreed the annual levy for member organisations for 2026/27, 2027/28 and 2028/29. As in previous years, Renfrewshire Council’s contribution has been assessed on the basis of a standard fixed sum of £10,000 per Council with the balance of the subscription being determined by the number of people living within Renfrewshire. 1.2 The Council’s contribution has been set at £126,528 (exclusive of VAT) for 2026/27 and is payable in June 2026 - this represents an increase of 7.5% on the 2025/26 membership subscription. The cost of membership is met from the Chief Executive’s Service’s budget. 1.3 The levy for 2027/28 and 2028/29 has also been agreed by COSLA Members at Convention in November 2025, set as a 7.5% increase in 2027/28 and a further 5% increase in 2028/29. ___________________________________________________________________ 2. Recommendation 2.1 It is recommended that Members: • Agree payment of the COSLA levy for 2026/27, 2027/28 and 2028/29. __________________________________________________________________ 3. Background 3.1 Renfrewshire Council has received an invoice for COSLA membership, following approval of the membership subscription approach at COSLA Convention in November 2025.
Page 2
PUBLIC 3.2 Following the development of a funding strategy, COSLA Members approved a multi-year agreement from 2026/27 to 2028/29. It was agreed that the membership fee for 2026/27 would be set at £126,528, a 7.5% increase on 2025/26. It was also agreed that there would be a 7.5% increase in 2027/28 and a further 5% increase in 2028/29. 3.3 Given the fees have been set over a multi-year period, agreement is sought for the payment of the membership fee in 2026/27, 2027/28 and 2028/29. __________________________________________________________________ Implications of the Report 1. Financial – the increased cost of the COSLA subscription is covered within the 2026/27 Chief Executive’s Service budget 2. HR & Organisational Development – none 3. Community/Council Planning – none. 4. Legal – none. 5. Property/Assets – none. 6. Information Technology – none. 7. Equality and Human Rights – there are no negative impacts on equality groups or potential for infringement of individuals’ human rights arising from the recommendations contained in the report. 8. Health and Safety – none. 9. Procurement – none. 10. Risk – none. 11. Privacy Impact – none 12. COSLA Policy Position – the report relates directly to continued membership of COSLA. 13. Climate Risk – none 14. Children’s Rights - none Author: Pauline Moss, Strategy, Policy and Insight Manager