Decision details

Council Tax Base and Collection Rate 2026/27 and Delegation of the Business Rate Estimate

Decision Maker: Cabinet

Decision status: Recommendations Approved

Is Key decision?: Yes

Is subject to call in?: Yes

Purpose:

This report is a statutory requirement that sets the Council Tax base for the purposes of the 2025/26 revenue budget.

Decision:

  1. That Cabinet agreed to refer this report to Full Council and recommend approval by Full Council for the financial year 2026/27 of:

a.    The estimated numbers of properties for each Valuation Band as set out in this report.

b.    An estimated collection rate of 98.0%.

c.    The Council Tax Base of 91,726 Band “D” equivalent properties.

d.    The delegation of authority to the Executive Director for Finance & Corporate Services to determine the business rates tax base for 2026/27.

 

Report author: Jamie Mullins

Publication date: 20/01/2026

Date of decision: 19/01/2026

Decided at meeting: 19/01/2026 - Cabinet

Effective from: 24/01/2026

Accompanying Documents: