Content

Cabinet approved:
 
 1. The City of
Doncaster Council’s Tax Base for the 2025/2026 year as 88,084
band D equivalent dwellings as detailed at Appendix 1 of this
report.
 
2. The City of Doncaster Council’s Tax
Base for the 2025/2026 year for each part of its area at parish
level as detailed in Appendix 2 of this report.

Reasons for the decision

Ros Jones, Mayor of Doncaster, Budget and
Policy Framework  introduced a report,
which sought Cabinet’s approval of the calculation of the
proposed Council Tax Base for Doncaster for the 2025/26 financial
year, as detailed in Appendix 1 of the report.
 
The Local Authorities (Calculation of Council
Tax Base) (England) Regulations 2012 make arrangements for the
setting of the Council Tax. These arrangements include the
determination of the Council Tax Base and the regulations prescribe
how this calculation should be carried out
 
The City of Doncaster Council was statutorily
required under the Local Authorities (Calculation of Council Tax
Base) (England) Regulations 2012 to determine the level of Council
Tax base for individual properties for 2025/26. It represented the
number of properties that will be subject to Council Tax, and which
are expressed in terms of their Band D equivalents using a
prescribed formula after allowing for the effect of exemptions,
discounts, premiums and reliefs.
 
The agreed Tax Base for the City of Doncaster
Council for 2025/2026 will be used in the 2025/2026 Budget and
Council Tax setting calculation. The Tax Base is also used by the
major precepting bodies (South Yorkshire Fire and Rescue and South
Yorkshire Police) and the local parish councils to determine their
precept requirements and must be set before the end of January in
order to meet their requirements.
 
The report proposed Council Tax Base for the
City of Doncaster for 2025/2026 is 88,084 band D equivalent
dwellings. This represents an increase of 1,354 band D equivalent
dwellings compared to the current year’s Tax Base of
86,730.
 
A schedule of the proposed Council Tax base
for each Parish/Town Council was set out in Appendix 2 of the
report.
 
The Deputy Mayor, Councillor Glyn Jones
commented that it was very pleasing to see an increase in the
number of new dwellings in the City as this would further impact on
job creation and business activity in the area which would also
look to improve the circulation of the ‘Donny
Pound’.

Alternative options considered

The Local Authorities (Calculation of Council
Tax Base) (England) Regulations 2012 prescribe how the calculation
of the Council Tax Base must be carried out. There are no other
options.