Decision Maker: Cabinet

Outcome: Recommendations Approved

Is Key Decision?: No

Is Callable In?: Yes

Date of Decision: January 22, 2026

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.

Content: 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.