Decision details

Council Tax Base for 2025-26

Decision Maker: Deputy Chief Executive (Section 151 Officer) - Paul Jones

Decision status: Recommendations Approved

Is Key decision?: No

Is subject to call in?: No

Decision:

To approve the calculation of the council tax base for the 2025/26 financial year as set out in the attached appendices.

Reasons for the decision:

Section 67 of the Local Government Finance Act 1992 (as amended) requires the Council to calculate and determine its tax base as part of the council tax setting process for the forthcoming financial year. The tax base is a component part of the council tax calculation and will be reported as part of the budget setting process.
The tax base must be calculated on 30 November and notified to major precepting authorities between 01 December and 31 January
Determination of the tax base was delegated to the Section 151 Officer, by Council, on 15 December 2009.

Alternative options considered:

None. There is a statutory requirement to determine the council tax base.

Declarations: None

Other reasons / organisations consulted

None.

Contact: Jayne Gilpin, Head of Revenues and Benefits.

Publication date: 12/12/2024

Date of decision: 09/12/2024

Accompanying Documents: