Decision Maker: Cabinet

Outcome: Recommendations Approved

Is Key Decision?: Yes

Is Callable In?: No

Date of Decision: December 2, 2025

Purpose: To approve the calculation of the Council Taxbase for 2026/27   To delegate authority to the Cabinet Member and Chief Financial Officer to complete and certify the NNDR1 for 2026/27 on behalf of the Council.   To note the projected Council Tax and Business Rates Collection Fund surplus or deficit for 2025/26.

Content: The Cabinet: 1.1.   Approved in accordance with the relevant legislation and regulations, the Council Taxbase (Band D residential properties) for Lichfield District for the financial year 2026/27 of 42,132.4.   1.2.   Approved an exemption related to the second homes and empty homes policy where there are exceptional circumstances not already accounted for in the policy, which prevent occupation as someone’s sole or main residence, but these do not conflict with the objectives of the policy i.e. to benefit residents looking for a local home or boost the local community by helping to eradicate empty and decaying properties.   1.3.   Approved a delegation to the Cabinet Member for Finance & Commissioning and the Revenues, Benefits & Corporate Debt Recovery Service Manager to agree decisions in relation to this further exemption.   1.4.   Noted the estimated Council Tax Collection Fund Surplus of (£1,007,000) (LDC Share £115,000) and the estimated Business Rates Collection Fund Surplus of (£863,000) (LDC Share £345,000) for 2025/26.   1.5.   Delegated authority to the Cabinet Member for Finance & Commissioning and the Chief Financial Officer (Section 151) to: • Complete and certify the NNDR1 for 2026/27 on behalf of the Council. • Update the Council Taxbase for 2026/27 and Collection Fund projections for 2025/26 in the event of changes to guidance or the need for significant changes to underlying assumptions.