Issue - meetings
COUNCIL TAX BASE 2026/2027
Meeting: 29/01/2026 - Council Tax Setting Committee (Item 7)
7 COUNCIL TAX BASE 2026/27
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REPORT OF THE DIRECTOR – RESOURCES
To set the Council Tax Base for 2026/27 in accordance with the Local Authorities (Calculation of Council Tax Base) Regulations 1992 and the Local Authorities (Calculation of Council Tax Base) (England) Regulations 2012 (the Regulations).
Additional documents:
- Appendix A – Council Tax Base by Parish 2026/2027, item 7
PDF 97 KB
- Appendix B – Example of Council Tax Base calculation for Letchworth Garden City, item 7
PDF 174 KB
Decision:
RESOLVED: That the Committee:
(1) Set a non-collection rate of 1% for 2026/2027.
(2) Set the Council Tax Base for 2026/2027 at 51,529.0 and that the individual sums shown in Appendix A for each Parish be agreed.
REASON FOR DECISIONS: To fulfil the statutory requirement to set a Council Tax Base for the District and to enable Major and Local Precepting Authorities to set their levels of Council Tax for 2026/2027.
Minutes:
Audio recording – 3 minutes 2 seconds
The Director – Resources presented the report entitled ‘Council Tax Base 2026/2027’ and advised that:
· A Council Tax Base for the upcoming year had to be set for them to establish their Council Tax levels.
· Methodology for the calculations had been detailed in paragraph 8.2 of the report.
· The bases for each parish were set out in the appendices to the report.
· There was a 1.35% increase in the Council Tax Base on the previous year as described at paragraph 8.3. This was more than previously assumed, however, it was normal for the figure to fluctuate and increases contributed towards budgeting for future years.
· The Committee were asked to approve the Council Tax Base for the upcoming year.
Councillor Ian Albert proposed and Councillor Val Bryant seconded and, the outcome of the vote was as follows:
VOTE TOTALS:
YES: 3
ABSTAIN: 0
NO: 0
TOTAL: 0
NUMBER OF DELEGATES PRESENT: 3
THE INDIVIDUAL RESULTS WERE AS FOLLOWS:
Cllr Ian Albert YES
Cllr Val Bryant YES
Cllr Ralph Muncer YES
Therefore, it was:
RESOLVED: That the Committee:
(1) Set a non-collection rate of 1% for 2026/2027.
(2) Set the Council Tax Base for 2026/2027 at 51,529.0 and that the individual sums shown in Appendix A for each Parish be agreed.
REASON FOR DECISIONS: To fulfil the statutory requirement to set a Council Tax Base for the District and to enable Major and Local Precepting Authorities to set their levels of Council Tax for 2026/2027.