Decision Maker: Cabinet

Outcome: Recommendations Approved

Is Key Decision?: Yes

Is Callable In?: Yes

Date of Decision: December 12, 2024

Purpose: Section 33 of the Local Government Act 1992 requires each billing authority to calculate the Council Tax Base each year. The Local Authorities (Calculation of Council Tax Base)(Wales) Regulations 1995, as amended, contain rules for this calculation, which in essence, are as follows: a)      Determine the number of chargeable dwellings in each valuation band, taking account of exemptions and anticipated changes during the year. b)      Adjust the numbers in each band to take account of the disablement reductions. c)      Allow for discounts in respect of disregarded individuals and those occupied by one person only. d)      Adjust for premiums on long term empty properties and second homes e)      Weight the adjusted total for each band to equate it to band D. f) Repeat the calculation for each of the six Community Councils that issue precepts.

Content: RESOLVED: that the following resolutions be approved:   1.    the calculation of the Council’s tax base for the year 2025/26 be approved.   2.    that pursuant to this report and in accordance with the Local Authorities (Calculation of Tax Base) (Wales) Regulations 1995, as amended, the amount calculated by Cardiff Council as its Council Tax Base for the year 2025/26 shall be 153,582.   3.    that pursuant to this report and in accordance with the Local Authorities (Calculation of Tax Base) (Wales) Regulations 1995, as amended, the amounts calculated by the Council as the Council Tax Base for the year 2025/26 in the community areas subject to a precept shall be as follows:   Lisvane 3,200 Pentyrch        3,798 Radyr 4,169 St. Fagans 2,037 Old St. Mellons 2,692 Tongwynlais 835   4.    that the arrangements for the payment of precepts in 2025/26 to the Police and Crime Commissioner for South Wales be by equal instalments on the last working day of each month from April 2025 to March 2026; and to the Community Councils, be by one payment on the first working day of April 2025, reflecting the same basis as that used in 2024/25; and the precepting authorities be advised accordingly.