Decision details

To approve the calculation of the council tax base for the 2026/27 financial year as set out in the attached appendices.

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 for the forthcoming financial year 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 Chief Finance Officer, by Council, on 14 December 2009.

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

none