Decision Maker: Cabinet

Outcome: Recommendations Approved

Is Key Decision?: Yes

Is Callable In?: No

Date of Decision: January 28, 2026

Purpose: To agree the Council Tax Base

Content: Recommended fullCouncil to -   1.            Agree a council tax base for the whole authority area for 2026/27 of 92,059.75 in accordance with the Local Authorities (Calculation of Tax Base) (England) Regulations 2012.   2.            Agree an additional council tax base for the Gloucester Circus Garden Square area of the authority for 2026/27 of 100.08.   3.            Agree a continuance in 2026/27 of a 100% council tax premium on Class A & Class B dwellings (second homes).   4.            Agree a continuance in 2026/27 of a council tax premium of 100% in respect of long-term empty dwellings for dwellings empty for up to 5 years.   5.            Agree a continuance in 2026/27 of a council tax premium of 200% in respect of long-term empty dwellings, for dwellings empty between 5 and 10 years.   6.            Agree a continuance in 2026/27 of a council tax premium of 300% in respect of long-term empty dwellings, for dwellings empty longer than 10 years.   7.            Agree a continuance in 2026/27 of the 12 month period before charging a Council Tax Premium to unfurnished and unoccupied properties.   8.            Agree a continuance in 2026/27 of the council tax discount of 0% on Class A & B dwellings (second homes) and Class C & D dwellings (empty homes).   9.            Agree a continuance in 2026/27 of the council tax discount of 100% in respect of Royal Borough of Greenwich resident care leavers, aged under 25.   10.         Agree a continuance in 2026/27 of a council tax discount of 100% in respect of Royal Borough of Greenwich foster carers & shared lives households in the borough.   11.         To note that the council tax base relevant to the Southern Region of the Environment Agency for flood defence levy apportionment purposes in 2026/27 is 9,316.76   12.         To note that the council tax base relevant to the Thames Region of the Environment Agency for flood defence levy apportionment purposes in 2026/27 is 82,742.99