Purpose

To consider and approve the
Council Tax base for 2026/27.
 

Decision

1.    
To approve the calculation of the Council’s
tax base for 2026/27.

 

2.    
That in accordance with the Local Authorities
(Calculation of Tax Base) Regulations 1992 and the Local
Authorities (Calculation of Council Tax Base) (Amendment) (England)
Regulations 2003, declare that the Council Tax base for 2026/27
should be 39,477 properties.
 

3.    
To recommend to Council, as part of the budget
setting process, to confirm the continuation of the additional premium charge of 100% relating
to Second Homes from 1 April 2026.
 

4.     
To recommend to Council that the minimum mandatory
exceptions set out in paragraph 6.3(b) will continue to be applied
to the long-term empty home and second homes premiums as set out in
legislation and to formally agree the local premium
exception.