Report attached.

Report Title: Council Tax base 2026/27

Presented by: Councillor Chris Wilkins (Cabinet Member for Finance)

Cabinet:

2.1      Agreed a taxbase of 91,122 band D equivalents for 2026/27,

2.2.      Cabinet noted the estimated collection rate set out in section 3.3 which is a prudent assumption and reflective of current collection levels.

Report Title: Council Tax base 2026/27

Presented by: Councillor Chris Wilkins (Cabinet Member for Finance)

Summary:

1.1.      This report is produced to enable the Council to fulfil its statutory role to set a council tax base for 2026/27. The Local Government Finance Act (LGFA) 1992, as amended by the LGFA 2003 & LGFA 2012 requires the Authority to formally calculate the council tax base for 2025/26 and pass this information to precepting authorities by 31 January 2026. The tax base must be set between 1 December 2025 and 31 January 2026. The regulations stipulate that:

•           The appropriate figure must be calculated using the Valuation List and Council Tax records as at 30 November 2025 Calculation of the Tax Base,

•           The calculation of the Council Tax Base is by way of a statutory prescribed formula, which is set out at Appendix A.

Cabinet:

2.1      Agreed a taxbase of 91,122 band D equivalents for 2026/27,

2.2.      Cabinet noted the estimated collection rate set out in section 3.3 which is a prudent assumption and reflective of current collection levels.