Decision Maker: Cabinet

Outcome: For Determination

Is Key Decision?: Yes

Is Callable In?: No

Date of Decision: November 18, 2025

Purpose: To approve the Council Tax Base for the financial year 2026/27 as part of the process of the revenue budget setting and Council Tax setting process for the new year.

Content: That Cabinet:        I.        Approves the council tax base for 2026/27 as set out in the report;       II.        Notes the assumptions used in new properties discounts and exemptions collection rates;     III.        Supports keeping collection assumptions strong and realistic to help the MTFS; and     IV.        Recommends the approved Council Tax base to Council for formal adoption.