Content

To approve the calculation of the council tax
base for the 2026/27 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 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.

Alternative options considered

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