Content

Salford City Council - Record of Decision
 
I Councillor Jack Youd, Deputy
City Mayor and Lead Member for Finance, Support Services and Regeneration, in exercise of the
powers contained within the Council Constitution, do hereby:
 
Approve, in accordance with the Local
Authorities (Calculation of Council Tax Base) (England) Regulations
2012, the amount 80,709 calculated by Salford City Council as its
council tax base for the financial year 2026/27.
 
The reason is:
The council is required to calculate the council tax
base for 2026/27. This "base" figure, expressed as the number of
band D equivalent properties in the city, is, for council tax
purposes, a fundamental element in the tax-setting
process.
 
Options considered and rejected
were: Other
estimates to reflect changes in the next financial year.
 
Assessment of Risk:

The Tax Base figure is
fundamental to the setting of the council tax levy and hence to the
whole budget process. Setting a tax base that is too low would
prevent the council from drawing the full amount of tax collected
from the collection fund in 2026/27, while setting a tax base that
is too high would create a deficit in the collection fund. However,
in normal years the exercise is regarded as low risk because:
-

·        
the starting figures
are provided by the Valuation Office and a year on year comparison
of figures is undertaken by the MHCLG and attention drawn to
possible anomalies (if any);
the method of calculation is
well-established and familiar, and figures are checked for
"reasonableness" and their fit with expectations. While an element
of judgement needs to be made on future anticipated dwelling
changes, these are based on research and information from other
council sources.
 
The source of funding
is: N/A
 
Legal Advice obtained:
Supplied by: Jeanette Williams, Principal
Solicitor

The Local Authorities (Calculation of Council Tax
base) (England) Regulations 2012 set out the rules for calculation
of the Council Tax base, which is an amount required to be used in
the calculation of Council Tax by billing authorities and major
precepting authorities and in the calculation of the amount of a
precept payable by each billing authority to a major precepting
authority.

The council tax base is, in essence, the number of
dwellings in an area belonging to each valuation band, modified to
take account of the proportion applying to dwellings in each band,
dwellings qualifying for exemptions, discounts or reductions under
a Council Tax reductions scheme and the proportion of the Council
Tax for the year which the billing authority expects to be able to
collect.
 
Financial Advice obtained: The report is produced by the
corporate accountancy team.
 
Procurement Advice
obtained: N/A
 
The
following documents have been used to assist the decision
process:
 

·        
Local Government
Finance Act 1992

·        
The Local Authorities
(Calculation of Council Tax Base) (England) Regulations
2012
 
Contact Officer:
 David Eden                                      
e-mail: david.eden@salford.gov.uk
 
 
This decision is not subject to
consideration by another Lead Member.
 
The appropriate scrutiny panel to call-in
the decision is the Overview
and Scrutiny Board.
 
 
 

Signed: Councillor Jack Youd                        
Dated: 06.01.26
Deputy City Mayor and Lead Member for Finance, Support Services
and Regeneration
 

 
This decision was published on
06.01.26.
 
This decision will come into force at
4.00 p.m. on 13.01.26 unless it
is called-in in accordance with the decision-making process
rules.