Purpose

The Council Tax base for the
coming year is set by Thanet District Council and is used by Kent
County Council, the Police and Crime Commissioner for Kent, Kent
and Medway Fire and Rescue Authority and the various town and
parish councils when setting their Council Tax and their
precepts.

Decision

The agreed the
following:
 
1. 
The District's Council Tax Base for 2026/27 as
48,699.16 and the tax base for the towns and parishes in the
Council’s administrative area, as set out in the table at
Annex 2 to the Cabinet report.

Reasons for the decision

The Council Tax Base is used to
calculate Council Tax levels for 2026/27. Failure to comply with
timescales could delay Council Tax bills with the potential to
affect collection and cash-flow.

Alternative options considered

There are no options available
to Members other than to approve the District’s Council Tax
base, and approve no revision of the Council Tax discounts. This is
because calculation of the Council Tax base is on the basis of set
regulation as stated in the sections above. Regulations state that
the tax base must be agreed by January 31 each year. The suggested
changes to the CTR scheme have no material impact on the
calculation of the Council Tax base, and are therefore recommended
for approval.