Determination of the Council Tax Base 2025-2026
December 3, 2024 Cabinet (Cabinet collective) Key decision Approved View on council websiteFull council record
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.
In order to comply with section 35 of the Local Government
Finance Act 1992, that the following resolutions be made.
2.
No item of expenditure shall be treated as ‘special
expenses’ for the purposes of section 35 of the Local
Government Finance Act 1992.
3.
This resolution in (2.2 of the report) shall remain in force for
the 2025-2026 financial year.
4.
The calculation of the Chichester District Council’s
taxbase for the year 2025-2026 be approved.
5.
The amounts calculated by Chichester District Council as its
council taxbase be those set out in appendices 1 and 2 to this
report.
Related Meeting
Cabinet - Tuesday 3 December 2024 9.30 am on December 3, 2024
Supporting Documents
Details
| Outcome | Recommendations Approved |
| Decision date | 3 Dec 2024 |
| Subject to call-in | Yes |