Purpose

To set the Council Tax.

Decision

RESOLVED –
that Executive recommend to Council that:
 
(i)            
It be noted that on 27 November 2025 the Council
calculated:
a) the Council Tax base
2026/27 for the whole Council as 65,182.50 [Item T in the formula
in Section 31B(3) 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:
· Horley
Town Council 11,327.10
·
Salfords & Sidlow Parish Council
1,477.00
The ‘tax base’
is the number of Band D equivalent dwellings in a local authority
area. Detailed calculations of the Council Tax are set out in
Annexes 1, 2 & 3.
 
(ii)          
Calculate that the Council Tax requirements for the
Council’s own purposes for 2026/27 (excluding Parish
precepts) is £17,264,889.
(iii)        
That the following amounts be calculated for the year 2026/27 in
accordance with Sections 31 to 36 of the Act:
(a) 
£72,528,593 – being the amounts which the Council
estimates for the items set out in Section 32(2) of the Act
taking into account all precepts issued
to it by Parish Councils
(b) 
£54,563,111 – being the aggregate of the amounts
which the Council estimates for the items set out in Section 32(3)
of the Act.
(c) 
£17,965,482 – being the amount which the aggregate
at 3(a) above exceeds the aggregate at 3(b) above, calculated by
the Council in accordance with Section 32(4) of the Act as its
Council Tax requirement for the year (item R in the formula in
Section 32(4) of the Act).
(d) 
£275.62 – being the amount at 3(c) above (Item R),
all divided by Item T (1(a) above), calculated by the Council, in
accordance with Section 33(1) of the Act, as the basic amount of
its Council Tax for the year (including Parish Precepts).
(e) 
£700,593 - being the aggregate amount of all special items
(Parish precepts) referred to in Section 34(1) of the Act (as per
the attached Appendix).
(f)  
£264.87 - being the amount at 3(d) above less the result
given by dividing the amount at 3(e) above by item T (1(a) above),
calculated by the Council, in accordance with Section 34(2) of the
Act, as the basic amount of its Council Tax for the year for
dwellings in those parts of its area to which no Parish precept
relates.
(g) 
Horley Town Council £322.18

Salfords & Sidlow Parish
Council £299.70
Being the amounts given by
adding to the amount at 3(f) above the amounts of the special items
relating to dwellings in those parts of the Council’s area
mentioned above divided in each case by the amount at 1(b) above,
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.
 
(iv)        
It be noted that the figures in the attached Appendix being the
amounts given by multiplying the amounts at 3(f) and 3(g) above by
the number which, in the proportions 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 dwellings listed in
different valuation bands.
(v)          
Having calculated the aggregate in each case of the amounts 1 to
5, above, the Council, in accordance with Section 30(2) of the Act,
hereby sets the amounts of Council Tax for the year 2026/27 for
each of the categories of dwellings shown in Annex 3.
(vi)        
It be noted that for the year 2026/27 Surrey County Council and
Surrey Police and Crime Commissioner have stated amounts in
precepts issued to the Council, in accordance with Section 40 of
the Act.
(vii)       
Authorise the Chief Finance Officer to make any amendments to
the Council Tax demands as might prove necessary as the result of
changes to the estimated demands issued by preceptors on the
Council’s Collection Fund.