Purpose

To set Buckinghamshire Council's Council Tax
Base for the following financial year

Content

The Local
Authorities Calculation of Council Tax Base (England) Regulations
2012
prescribe
rules for the calculation of the Council Tax base.

 

On an annual basis, all local authorities are
required to calculate a Council Tax Base which is used to set the
level of Council Tax. The process is governed by the Local
Authorities’ (Calculation of Tax Base) Regulations
1992.

 

In 2025/26, the tax base for the year was proposed
at 233,267.79 which was 0.91% higher than 2024/25. The Collection
Rate remained unchanged at 98.4%. The estimated Council Tax surplus
was £8,266,617 as detailed in section 4 of the
report.

 

RESOLVED

 
1.               
That the Buckinghamshire Council Tax Base of
233,267.79 for the year 2025/26 be APPROVED. 
2.               
That the Buckinghamshire Council estimated
collection rate for the year 2025/26 of 98.4% be
APPROVED. 
3.               
That the estimated surplus as at 31 March 2025 in relation to Council Tax of
£8.3m and shared between the Council, Thames Valley Police
and Buckinghamshire Fire & Rescue Service as detailed in
section 4 of the report be APPROVED.