Purpose

To approve the Council Tax Base for the
financial year 2026/27 as part of the process of the revenue budget
setting and Council Tax setting process for the new year.

Content

That Cabinet:
 
    
I.       
Approves the council tax base for 2026/27 as set out in the
report;
 
   
II.       
Notes the assumptions used in new properties discounts and
exemptions collection rates;
 
 
III.       
Supports keeping collection assumptions strong and realistic to
help the MTFS; and
 
 
IV.       
Recommends the approved Council Tax base to Council for formal
adoption.