Purpose

To consider the Council Tax Base for
2026/27.

Content

RESOLVED:

1.1    That the
2026/27 Council Tax Base be set at 101,826.87 Band D equivalent
properties.

1.2    That the
provision for uncollectable amounts of Council Tax for 2026/27 be
set at 0.80% producing an expected collection rate of
99.20%.

1.3    That the
proposed 2026/27 funding contribution to parish and town councils
of £0.200m, as set out in Annex D of the report, be noted,
and recommended to Council for approval as part of the final Budget
in February 2026.

1.4    That the
Cabinet recommends to Council that the Local Council Tax Reduction
Scheme, as adopted by the Council on 19 February 2025, be continued
for 2026/27.

1.5    Any
amendments to the scheme that reflect changes to related benefits
and to the Council Tax Reduction Schemes (Prescribed Requirements)
Regulations are delegated to the Director Finance and Resources to
make these technical legislative changes.

1.6    That it
be noted that minor adjustments will be required to Annex B (Parish
& Town Council Tax Base) and Annex C (Council Tax Base before
Discounts and Exemptions:

a)           
to reflect boundary changes affecting the Parishes
of Walton and Wavendon arising from a recent Community Governance
Review; and

b)           
therefore, authority is delegated to the Director of
Finance and Resources to calculate and communicate these
adjustments.