Purpose

Cabinet authorised (report number 1/2018) that
the Chief Financial Officer in consultation with the Cabinet member
with portfolio for Finance to undertake the calculation and approve
the council tax base for 2019/20 and subsequent years.

The Council is required to set a council tax base each year between
1 December and 31 January using specific formulae. The Local
Authority (Calculation of Council Tax Base) Regulations 2012.

Decision

The Tax base for 2026 -27has been set at
16,407.7 The tax base calculation is determined annually by
identifying the number of liable properties to be levied and the
banding in which the properties are placed and then by applying
relevant exemptions, discounts, including the Local Council Tax
Support scheme and banding reductions.

Alternative options considered

N/A