Purpose

To report the calculation of the Council Tax base for 2025/26 and to request the Chief Financial Officer exercise the delegated power to formally set the Council’s Council Tax base for 2025/6.

Decision

The Chief Financial Officer set the tax base of South Cambridgeshire District Council at 69870.8 bad D equaivalents for 2025-26 and the tax base for each parish be as as shown in Appendix A to the report.

Reasons for the decision

The Council is required to determine a tax base for the subsequent financial year in order to allow the precepting authorities to complete their budget setting processes. The tax base is calculated by reference to the actual tax base and adjusted in line with a series of estimates as described in the report.

Alternative options considered

None.