Agenda item

Report of the Executive Director of Resources and Governance

The Cabinet Member with the Resources Portfolio introduced the report (previously circulated) of the Executive Director of Resources and Governance to determine the Council’s tax base for 2026/27.

The report explained 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 has to decide its tax base by 31 January in the year preceding that for which the tax base applies. This has then been notified to any precepting authorities and is used in the calculation and setting of the Council Tax.

RESOLVED - It is recommended that: -

(a)    The report for the calculation of the Council's tax base for the year 2026/27 be noted and any comments forwarded to Council for final approval.

(b)   The tax base for the Council of 36,141.55 and the individual tax base for the parishes as set out at Appendix 2 be approved.

REASON - The recommendations are supported to comply with statutory requirements, enabling the Council Tax for 2026/27 to be set by Council in February 2026.