Decision Maker: Cabinet

Outcome: Recommendations Approved

Is Key Decision?: Yes

Is Callable In?: Yes

Date of Decision: December 18, 2025

Purpose: Section 33 of the Local Government Act 1992 requires each billing authority to calculate the Council Tax Base each year.

Content: RESOLVED: that   1)    the calculation of the Council’s tax base for the year 2026/27 be approved.   2)    that pursuant to this report and in accordance with the Local Authorities (Calculation of Tax Base) (Wales) Regulations 1995, as amended, the amount calculated by Cardiff Council as its Council Tax Base for the year 2026/27 shall be 156,050.   3)    that pursuant to this report and in accordance with the Local Authorities (Calculation of Tax Base) (Wales) Regulations 1995, as amended, the amounts calculated by the Council as the Council Tax Base for the year 2026/27 in the community areas subject to a precept shall be as follows:   Lisvane 3,394 Pentyrch       3,945 Radyr 4,297 St. Fagans 2,065 Old St. Mellons 2,744 Tongwynlais 819   4)    that the arrangements for the payment of precepts in 2026/27 to the Police and Crime Commissioner for South Wales be by equal instalments on the last working day of each month from April 2026 to March 2027; and to the Community Councils, by one payment on the first working day of April 2026, reflecting the same basis as that used in 2025/26; and the precepting authorities to be advised accordingly.