Purpose

Section 33 of the Local
Government Act 1992 requires each billing authority to calculate
the Council Tax Base each year.

Content

RESOLVED: that
 

1)   
the calculation of the Council’s tax base for
the year 2026/27 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 2026/27 shall be 156,050.
 

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 2026/27 in the community areas
subject to a precept shall be as follows:
 

Lisvane

3,394

Pentyrch      

3,945

Radyr

4,297

St. Fagans

2,065

Old St. Mellons

2,744

Tongwynlais

819

4)   
that the arrangements for the payment of precepts in
2026/27 to the Police and Crime Commissioner for South Wales be by
equal instalments on the last working day of each month from April
2026 to March 2027; and to the Community Councils, by one payment
on the first working day of April 2026, reflecting the same basis
as that used in 2025/26; and the precepting authorities to be
advised accordingly.