Issue - meetings

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

 

 

Meeting: 19/01/2026 - Cabinet (Item 5.)

5. Council Tax Base and Collection Rate 2026/27 and Delegation of the Business Rate Estimate pdf icon PDF 374 KB

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.