Decision

It was moved by Councillor
Patient, Seconded by Councillor Dacre,
and   METROPOLITAN
BOROUGH OF CALDERDALE  LOCAL
GOVERNMENT ACT 1992 - COUNCIL TAX 2026/27   1.        That the general council tax band D
rate be set at £1693.23, which represents an increase of
2.99% from the total 2025/26 band D rate.     2.        That the adult social care precept
band D rate be set at £340.96, which represents an increase
of 2.00% from the total 2025/26 band D rate.     3.        That it be noted that at its
meeting on 12 January 2026 Cabinet agreed the calculation of the
Council Tax Base 2026/27:   (a)     for the whole Council area as
66,696.06 [Item T in the formula in Section 31B of the
Local Government Finance Act 1992, as
amended (the “Act”)]; and   (b)     for dwellings in those parts of its
area to which a Parish precept relates as shown below:             Parish Council
Tax Precept Base £ Blackshaw 381.46 8,800 Erringden 72.56 2,254 Hebden Royd 3,399.62 524,013 Heptonstall 588.99 26,315 Ripponden 3,012.43 69,000 Stainland & District 1,587.33 47,724 Todmorden 5,091.98 513,137 Wadsworth 580.10      21,758     1,213,001       4.        The Council calculated that the
Council Tax requirement for the Council’s own purposes for
2026/27 is £135,672,459 (excluding Parish precepts but
including the Adult Social Care Precept). 5.        That the following amounts be
calculated for the year 2026/27 in accordance with sections 31 to
36 of the Act:       (a) £542,944,568 being the aggregate of the amounts
which the Council estimates     for the items set out in Section
31A(2) of the Act taking into     account all precepts issued to it
by Parish Councils. (b) -£406,059,108 being the aggregate of the amounts
which the Council estimates     for the items set out in Section
31A(3) of the Act. (c) £136,885,460 being the amount by which the
aggregate at 5(a) above exceeds     the aggregate at 5(b), calculated
by the Council in accordance     with Section 31A(4) of the Act as
its Council Tax requirement for     the year. (Item R in the formula in
Section 31B of the Act). (d) £2,052.38 being the amount at 5(c) above
(Item R), all divided by Item T (3(a)     above), calculated by the Council,
in accordance with Section 31B     of the Act, as the Basic amount of
its Council Tax for the year     (including Parish precepts and the
Social Care precept). (e) £1,213,001 being the aggregate amount of all
special items (Parish precepts)     referred to in Section 34(1) of the
Act. (f) £2,034.19 being the amount at 5(d) above less
the result given by dividing     the amount at 5(e) above by Item T
(3(a) above), calculated by the     Council, in accordance with Section
34(2) of the Act, as the basic     amount of its Council Tax,
including the Social Care precept, for     the year for dwellings in those
parts of its area to which no Parish     precept relates.       (g) Parish/Town Council of: £ p Blackshaw 2,057.26 Erringden 2,065.25 Hebden Royd 2,188.33 Heptonstall 2,078.87 Ripponden 2,057.10 Stainland & District 2,064.26 Todmorden 2,134.96 Wadsworth 2,071.70   being the amounts given by adding to the amount
at 5(f) above to the amounts of the special item or items relating
to dwellings in those parts of the Council's area mentioned at
3(b), Parish Precepts, divided in each case by the amount at 3(b),
Council Tax Base, 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 those parts of its area to which one
or more special items relate. (h) Part of the
Council's Area Valuation
Bands   A B C D E F G H   Parish of £  p £ p £ p £ p £ p £ p £ p £ p Blackshaw 1,371.52 1,600.09 1,828.68 2,057.26 2,514.43 2,971.59 3,428.78 4,114.52 Erringden 1,376.84 1,606.31 1,835.78 2,065.25 2,524.19 2,983.13 3,442.09 4,130.50 Hebden Royd 1,458.90 1,702.04 1,945.19 2,188.33 2,674.62 3,160.92 3,647.23 4,376.66 Heptonstall 1,385.92 1,616.90 1,847.89 2,078.87 2,540.84 3,002.81 3,464.79 4,157.74 Ripponden 1,371.41 1,599.97 1,828.54 2,057.10 2,514.23 2,971.36 3,428.51 4,114.20 Stainland & District 1,376.18 1,605.54 1,834.90 2,064.26 2,522.98 2,981.70 3,440.44 4,128.52 Todmorden 1,423.32 1,660.53 1,897.75 2,134.96 2,609.39 3,083.83 3,558.28 4,269.92 Wadsworth 1,381.14 1,611.32 1,841.52 2,071.70 2,532.08 2,992.45 3,452.84 4,143.40 All Other Parts of the Council's
Area   1,356.14   1,582.15   1,808.18   2,034.19   2,486.23   2,938.27   3,390.33   4,068.38   being the amounts given by multiplying the
amounts at 5(f) and 5(g) above by the number which, in the
proportion set out in Section 5(1) of the Act, is applicable to
dwellings listed in a particular valuation band divided by the
number which in that proportion is applicable to dwellings listed
in valuation band D, calculated by the Council, in accordance with
Section 36(1) of the Act, as the amounts to be taken into account
for the year in respect of categories of dwellings listed in
different valuation bands.     6.             That it be noted that included in
the amounts at 5(h) are the following amounts in respect of the
Adult Social Care Precept for the year 2026/27 for each of the
categories of dwellings:   Valuation
Bands   A B C D E F G H £ p £ p £ p £ p £ p £ p £ p £ p Social Care
Precept                    227.31   265.19  303.08    340.96     416.73  492.5      568.2       681.92   7.        That it be noted that for the year
2026/27 the West Yorkshire Fire and Rescue Authority and the Mayor
of West Yorkshire have stated the following amounts in precepts
issued to the Council, in accordance with Section 40 of the Local
Government Finance Act 1992, for each of the categories of
dwellings shown below:   Valuation
Bands     A B C D E F G H West
Yorkshire £ p £ p £ p £ p £ p £ p £ p £ p Fire & Rescue
Authority* 59.66 69.60 79.55 89.49 109.38 129.26 149.15 178.98 West Yorkshire Policing
Precept 185.52 216.44 247.36 278.28 340.12 401.96 463.80 556.56 * Subject to final approval and confirmation
from the Fire Authority   8.        That, having calculated the
aggregate in each case of the amounts at 5(h) and 7 above, the
Council, in accordance with Sections 31 to 36 of the Local
Government Finance Act 1992, hereby sets the following amounts as
the amounts of Council Tax for the year 2026/27 for each of the
categories of dwellings shown below: Part of the
Council's Area Valuation
Bands   A B C D E F G H £  p £ p £ p £ p £ p £ p £ p £ p Parish of:-                 Blackshaw 1,616.70 1,886.13 2,155.59 2,425.03 2,963.93 3,502.81 4,041.73 4,850.06 Erringden 1,622.02 1,892.35 2,162.69 2,433.02 2,973.69 3,514.35 4,055.04 4,866.04 Hebden Royd 1,704.08 1,988.08 2,272.10 2,556.10 3,124.12 3,692.14 4,260.18 5,112.20 Heptonstall 1,631.10 1,902.94 2,174.80 2,446.64 2,990.34 3,534.03 4,077.74 4,893.28 Ripponden 1,616.59 1,886.01 2,155.45 2,424.87 2,963.73 3,502.58 4,041.46 4,849.74 Stainland & District 1,621.36 1,891.58 2,161.81 2,432.03 2,972.48 3,512.92 4,053.39 4,864.06 Todmorden 1,668.50 1,946.57 2,224.66 2,502.73 3,058.89 3,615.05 4,171.23 5,005.46 Wadsworth All Other Parts of the 1,626.32 1,897.36 2,168.43 2,439.47 2,981.58 3,523.67 4,065.79 4,878.94 Council's Area 1,601.32 1,868.19 2,135.09 2,401.96 2,935.73 3,469.49 4,003.28 4,803.92   9.        The Council has determined that its
relevant basic amount of Council Tax for 2026/27 is not excessive
in accordance with principles approved under Section 52ZB Local
Government Finance Act 1992.   As the billing authority, the Council has not
been notified by the major precepting authorities that their
relevant basic amounts of Council Tax for 2026/27 are excessive and
the billing authority is not required to hold a referendum in
accordance with Section 52ZK Local Government Finance Act
1992.