Decision Maker: Cabinet

Outcome: Recommendations Approved (subject to call-in)

Is Key Decision?: No

Is Callable In?: No

Date of Decision: November 4, 2025

Purpose: To consider the Council Tax Base for 2026/27.

Content: RESOLVED: 1.1    That the 2026/27 Council Tax Base be set at 101,826.87 Band D equivalent properties. 1.2    That the provision for uncollectable amounts of Council Tax for 2026/27 be set at 0.80% producing an expected collection rate of 99.20%. 1.3    That the proposed 2026/27 funding contribution to parish and town councils of £0.200m, as set out in Annex D of the report, be noted, and recommended to Council for approval as part of the final Budget in February 2026. 1.4    That the Cabinet recommends to Council that the Local Council Tax Reduction Scheme, as adopted by the Council on 19 February 2025, be continued for 2026/27. 1.5    Any amendments to the scheme that reflect changes to related benefits and to the Council Tax Reduction Schemes (Prescribed Requirements) Regulations are delegated to the Director Finance and Resources to make these technical legislative changes. 1.6    That it be noted that minor adjustments will be required to Annex B (Parish & Town Council Tax Base) and Annex C (Council Tax Base before Discounts and Exemptions: a)            to reflect boundary changes affecting the Parishes of Walton and Wavendon arising from a recent Community Governance Review; and b)            therefore, authority is delegated to the Director of Finance and Resources to calculate and communicate these adjustments.