Purpose

The calculation of the tax base for the area
and the amounts for each Parish are set out for the Chief Finance
Officer (as authorised Section 151 officer) to approve, and to
notify the relevant precepting bodies accordingly. The Section 151
Officer is required to estimate the amount of any surplus or
deficit on the Collection Fund as at 31st March 2025. This must be
done by the 15th January 2025 (or first working day thereafter),
and this report also asks the Chief Finance Officer to approve the
balance projected related to Council Tax.

In accordance with regulations for the Council Tax regime, it is
necessary for each Billing Authority to resolve the calculation of
the Council Tax base for its area before the details are provided
to the major Precepting Authorities for use in their calculations.
The information must be notified between 1st December and 31st
January in the financial year preceding that to which the tax base
applies.

The Council Tax base figure is used as the basis to calculate the
Council Tax charges for Bath & North East Somerset Council and
each of the individual Parish precepts for the area. It also
contributes to the tax bases of the Avon & Somerset Police
Authority and the Avon Fire & Rescue Service.

Consultation has taken place between the Head of Financial
Services, the Head of Corporate Finance, and the Chief Finance
Officer (S151).

Decision

That the calculation of the Council’s
tax base for the year 2025-26 as set out in this report be
approved.

The amount calculated by Bath & North East Somerset Council as
its tax base for the whole area for the year 2025-26 shall be
70,973.86 after adjustment for discretionary changes to discounts
and exemptions, the impact of the Council Tax Support scheme (CTS),
and projected growth in tax base during 2025-26.

The detailed calculations allow for a ninety-eight point seven five
per cent collection rate (98.75%). For the parts of the area listed
below for the year 2025-26, the adjusted tax base shall be:

Taxbase
Bath 34,285.01
Bathampton 783.65
Batheaston 1,204.23
Bathford 867.04
Camerton 278.16
Charlcombe 228.96
Chelwood 69.76
Chew Magna 692.70
Chew Stoke 490.60
Claverton 85.94
Clutton 626.39
Combe Hay 109.12
Compton Dando 308.66
Compton Martin 263.64
Corston 198.82
Dunkerton & Tunley 245.10
East Harptree 336.38
Englishcombe 147.41
Farmborough 527.79
Farrington Gurney 330.63
Freshford 329.61
High Littleton 868.80
Hinton Blewett 143.40
Hinton Charterhouse 244.15
Kelston 88.74
Keynsham 7,170.27
Marksbury 193.81
Midsomer Norton 4,150.55
Monkton Combe 190.24
Nempnett Thrubwell 112.17
Newton St. Loe 77.75
North Stoke 52.81
Norton Malreward 111.97
Paulton 2,150.78
Peasedown St. John 2,168.25
Priston 130.30
Publow with Pensford 504.13
Radstock 1,785.84
Saltford 1,831.83
Shoscombe 180.41
South Stoke 381.38
St. Catherine 47.57
Stanton Drew 327.34
Stowey Sutton 691.64
Swainswick 136.10
Temple Cloud with Cameley 546.50
Timsbury 974.85
Ubley 185.02
Wellow 259.34
West Harptree 239.69
Westfield 1,923.02
Whitchurch 695.61
Total 70,973.86

The projected surplus on the collection fund as at the end of
2024-25 related to Council Tax is declared at £800,000.