Purpose

To
report the calculation of the Council Tax base for 2026-27 and to
request the Chief Financial Officer exercise the delegated power to
formally set the Council’s Council Tax base for
2026-27.

Content

The
Chief Financial Officer set the tax base for South Cambridgeshire
District Council at 71,221.6 band D equivalents for 2026/27, and
the tax base for each parish be set as shown in APPENDIX
A.

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