Determination of the Council Tax Base 2025-2026

December 3, 2024 Cabinet (Cabinet collective) Key decision Approved View on council website
Full 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

Determination of the Council Tax Base 2025-2026 - Report.pdf
Determination of the Council Tax Base 2025-2026 - Appendix 1.pdf
Determination of the Council Tax Base 2025-2026 - Appendix 2.pdf

Details

OutcomeRecommendations Approved
Decision date3 Dec 2024
Subject to call-inYes