Purpose

The tax base is a measure of the taxable
capacity of the district and is set during the period 1 December to
31 January. Parish council’s, West Sussex County Council and
the Police Authority are then notified of the proposed tax base for
the area relevant to them. As the billing authority, the District
Council is then responsible for the payment of precepts from the
collection fund or general fund for levies and parish
precepts.

Content

RESOLVED
 
1.   
That no expenditure be designated as a
‘special expense’ under Section 35 of the Local
Government Finance Act 1992 for the financial year
2026-2027.
2.   
The calculation of the Chichester District
Council’s taxbase for the year 2026-2027 be
approved.
3.   
The amounts calculated by Chichester District
Council as its council taxbase be those set out in appendices 1 and
2 to this report.