Purpose

To approve the calculation of
the Council Taxbase for 2026/27
 
To delegate authority to the
Cabinet Member and Chief Financial Officer to complete and certify
the NNDR1 for 2026/27 on behalf of the Council.
 
To note the projected Council
Tax and Business Rates Collection Fund surplus or deficit for
2025/26.

Decision

The
Cabinet:
1.1.  
Approved in accordance with the relevant legislation
and regulations, the Council Taxbase (Band D residential
properties) for Lichfield District for the financial year 2026/27
of 42,132.4.
 
1.2.  
Approved an exemption related to the second homes
and empty homes policy where there are exceptional circumstances
not already accounted for in the policy, which prevent occupation
as someone’s sole or main residence, but these do not
conflict with the objectives of the policy i.e. to benefit
residents looking for a local home or boost the local community by
helping to eradicate empty and decaying properties.
 
1.3.  
Approved a delegation to the Cabinet Member for
Finance & Commissioning and the Revenues, Benefits &
Corporate Debt Recovery Service Manager to agree decisions in
relation to this further exemption.
 
1.4.  
Noted the estimated Council Tax Collection Fund
Surplus of (£1,007,000) (LDC Share £115,000) and the
estimated Business Rates Collection Fund Surplus of
(£863,000) (LDC Share £345,000) for 2025/26.
 
1.5.  
Delegated authority to the Cabinet Member for
Finance & Commissioning and the Chief Financial Officer
(Section 151) to:

• Complete and certify the NNDR1 for 2026/27 on
behalf of the Council.

• Update the Council Taxbase for 2026/27 and
Collection Fund projections for 2025/26 in the event of changes to
guidance or the need for significant changes to underlying
assumptions.