Decision Maker: Cabinet

Outcome: Recommendations Approved (subject to call-in)

Is Key Decision?: Yes

Is Callable In?: Yes

Date of Decision: December 2, 2025

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.    That no expenditure be designated as a ‘special expense’ under Section 35 of the Local Government Finance Act 1992 for the financial year 2026-2027. 2.    The calculation of the Chichester District Council’s taxbase for the year 2026-2027 be approved. 3.    The amounts calculated by Chichester District Council as its council taxbase be those set out in appendices 1 and 2 to this report.