Decision details

The Executive Director – Resources and Governance submitted a report (previously circulated) requesting that consideration be given to determining the Council’s tax base for 2025/26.

The submitted report stated that, in accordance with Section 33 of the Local Government Finance Act 1992 and the Local Authorities (Calculation of Council Tax Base) Regulations 2012, the Council had to decide its tax base by 31 January in the year preceding that for which the tax base applied; the tax base had to be notified to any precepting authorities; and that it was used in the calculation of the Council Tax.

RESOLVED – That it be recommended to Council that:-

(a) the calculation of the Council's tax base for the year 2025/26, as detailed in the submitted report, be approved; and

(b) the tax base for the Council of 35,904.5 and the individual tax base for the parishes, as set out in Appendix 2 of the submitted report, be approved.

REASON - To comply with statutory requirements, enabling the Council Tax for 2024/25 to be set by Council in February 2024.