Issue - meetings

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.

Councillor Rowan Ree (Cabinet Member for Finance and Reform) introduced the report that set the Council Tax base for the purposes of the 2026/27 revenue budget. The proposed 2026/27 Council Tax base was 91,726, an increase of 3,422 on the figure agreed for 2025/26 which would result in increased income of £3.48m. The report also delegated authority to the Executive Director for Finance and Corporate Services to determine the business rates tax base for 2026/27.

Councillor Ree noted that the Council had increased its collection rate to 98% and said the Council continued to charge second home and empty home premiums.

The report and recommendations were unanimously agreed.

RESOLVED

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.