Agenda item

Nigel Howcutt introduced the report.

Recommendations to the decision maker:

1.     It be noted that the Cabinet, at its meeting on 10 December 2024, calculated the following amounts for the year 2025/26 in accordance with regulations made under Section 31B (3) of the Local Government Finance Act 1992 (as amended), as inserted by Section 74 of the Localism Act 2011:-

a)    60,009.4 being the figure calculated by the Council in accordance with regulation 3 of The Local Authorities (Calculation of Council Tax Base) (England) Regulations 2012 as its Council Tax base for the year;

b)    the amounts in Table 1 of this report (Tax Base for each part of the Council’s area to which one or more special items relate) being the amounts calculated by the Cabinet in accordance with regulation 6 The Local Authorities (Calculation of Council Tax Base) (England) Regulations 2012 as the amounts of its Council Tax base for the year for dwellings in such parts;

2.     the following amounts be now calculated by the Council for the year 2025/26 in accordance with Sections 31A and 31B and Sections 34 and 36 of the Local Government Finance Act 1992 (as amended) (referred to as “the Act”):

(a) £172,312,554.99 being the aggregate of the amounts which the Council estimates for the items set out in Section 31A (2) of the Act, taking account of all precepts;

(b) £156,748,415.18 being the aggregate of the amounts which the Council estimates for the items set out in Section 31A (3) of the Act, including the aggregate of the sums which the Council estimates will be payable for the year into its General Fund in respect of redistributed Non-Domestic Rates and Revenue Support Grant;

(c) £15,564,139.53 being the amount by which the aggregate at 2)(a) above exceeds the aggregate at 2)(b) above, calculated by the Council in accordance with Section 31A(4) of the Act as its Council Tax requirement for the year;

(d) £259.36 being the amount at 2)(c) above, divided by 1)(a) above, calculated by the Council in accordance with Section 31B (1)  of the Act as the basic amount of its Council Tax for the year;

(e) £1,392,919.72 being the aggregate amount of all special items referred to in Section 34(1) of the Act;

(f) £236.15 being the amount at 2)(d) above, less the result given by dividing the amount at 2)(e) above by the amount at 1)(a) above, calculated by the Council, in accordance with Section 34(2) of the Act as the basic amount of its Council Tax for the year for dwellings in those parts of its area to which no special item relates;

(g) Band D charge for Parish and District combined), being the amounts given by adding to the amount at 2)(f) above, the amounts of the special item or items relating to dwellings in those parts of the Council’s area mentioned above divided in each case by the amount at 1)(b) above, calculated by the Council in accordance with Section 34(3) of the Act, as the basic amounts of its Council Tax for the year for dwellings in parts of its area to which special items relate;

3. It be noted that in setting the Council Tax for 2025/26 the Council is required to have taken account of the report of the Chief Finance Officer on the robustness of the budget.

The committee agreed the recommendations