Purpose

To approve the Council Tax Base for the financial year 2026/27 as part of the process of the revenue budget setting and Council Tax setting process for the new year.

Decision

That Cabinet:

     I.        Approves the council tax base for 2026/27 as set out in the report;

    II.        Notes the assumptions used in new properties discounts and exemptions collection rates;

  III.        Supports keeping collection assumptions strong and realistic to help the MTFS; and

  IV.        Recommends the approved Council Tax base to Council for formal adoption.