Purpose

Section 33 of the Local
Government Act 1992 requires each billing authority to calculate
the Council Tax Base each year. The Local Authorities (Calculation
of Council Tax Base)(Wales) Regulations 1995, as amended, contain
rules for this calculation, which in essence, are as
follows:

a)      Determine the number of
chargeable dwellings in each valuation band, taking account of
exemptions and anticipated changes during the year.

b)      Adjust the numbers in each
band to take account of the disablement reductions.

c)      Allow for discounts in
respect of disregarded individuals and those occupied by one person
only.

d)      Adjust for premiums on
long term empty properties and second homes

e)      Weight the adjusted total
for each band to equate it to band D. f) Repeat the calculation for
each of the six Community Councils that issue precepts.

Content

RESOLVED: that the following
resolutions be approved:
 
1.   
the calculation of the Council’s tax base for
the year 2025/26 be approved.
 
2.   
that pursuant to this report and in accordance with
the Local Authorities (Calculation of Tax Base) (Wales) Regulations
1995, as amended, the amount calculated by Cardiff Council as its
Council Tax Base for the year 2025/26 shall be 153,582.
 
3.   
that pursuant to this report and in accordance with
the Local Authorities (Calculation of Tax Base) (Wales) Regulations
1995, as amended, the amounts calculated by the Council as the
Council Tax Base for the year 2025/26 in the community areas
subject to a precept shall be as follows:
 

Lisvane

3,200

Pentyrch       

3,798

Radyr

4,169

St. Fagans

2,037

Old St. Mellons

2,692

Tongwynlais

835

 
4.   
that the arrangements for the payment of precepts in
2025/26 to the Police and Crime Commissioner for South Wales be by
equal instalments on the last working day of each month from April
2025 to March 2026; and to the Community Councils, be by one
payment on the first working day of April 2025, reflecting the same
basis as that used in 2024/25; and the precepting authorities be
advised accordingly.