The General Purposes Committee of Brent Council was scheduled to meet on Monday 8 December 2025 to discuss the calculation of the Council Tax base for the 2026/27 financial year. The meeting's agenda also included the approval of minutes from the previous meeting and any arising matters.

Calculation of Council Tax Base Report 2026/27

A significant item on the agenda was the Calculation of Council Tax Base Report 2026/27 06. Council Tax Base Report 2026-27.pdf. This report was presented to enable the Council to fulfil its statutory duty to set the council tax base for the upcoming financial year. The report outlined the process for calculating the Band D equivalent number of properties and recommended agreeing to a collection rate of 97.0% for council tax in 2026/27. The proposed Council Tax Base for 2026/27 was 110,475 Band D equivalent properties, after accounting for the collection rate allowance.

The report highlighted the strategic importance of council tax as a primary source of funding for the Council's revenue budget, representing 41% of its core funding in 2025/26. It noted that increases in the tax base since 2015/16 had contributed significantly to the revenue budget, enabling continued investment in services. The report detailed the technical stages of calculating the tax base, as required by the Local Government Finance Act (LGFA) 1992, as amended. This calculation involves determining the number of taxable properties in Band D equivalents and estimating the expected collection rate.

The report indicated that the Band D Council Tax base as at 6 October 2025 was 112,560, a 5.5% increase from the previous year. This growth was attributed to new housing developments and was consistent with the targets set out in the Brent Local Plan 2019-2041. The report also discussed the council tax collection rate, noting that while efforts were being made to strengthen debt management, a 97.0% lifetime collection rate was recommended as a realistic assumption for setting a balanced budget. The report also touched upon the legal considerations, including the requirement to submit the council tax base to the Greater London Authority (GLA) and the implications of the Local Government Finance Act 1992 and subsequent regulations.

Minutes of the Previous Meeting

The committee was also scheduled to approve the minutes of the previous meeting held on Monday 13 October 2025 04. GPC Draft Minutes - 13 October 2025.pdf. The minutes from that meeting indicated that discussions had taken place regarding amendments to terms and conditions, specifically concerning pay and allowances for council staff. Councillor Mili Patel, Deputy Leader and Cabinet Member for Finance and Resources, had introduced a report proposing changes designed to ensure fairness within the organisation. The report had noted that while the council's workforce had reduced, staff continued to deliver essential services, often working beyond contracted hours. The proposals aimed to standardise shift allowances, overtime, and call-out payments, and were developed in collaboration with trade union representatives. The minutes recorded that the committee had resolved to approve amendments to the Standby and Callout Policy, the calculation and payment of shift allowances, core working hours, and the planned overtime rate, and to commence formal consultation with staff and trade union representatives.