Decision Maker: Budget Council

Outcome: Recommendations Approved

Is Key Decision?: No

Is Callable In?: No

Date of Decision: February 23, 2026

Purpose:

Content: It was moved by Councillor Patient, Seconded by Councillor Dacre, and   METROPOLITAN BOROUGH OF CALDERDALE  LOCAL GOVERNMENT ACT 1992 - COUNCIL TAX 2026/27   1.        That the general council tax band D rate be set at £1693.23, which represents an increase of 2.99% from the total 2025/26 band D rate.     2.        That the adult social care precept band D rate be set at £340.96, which represents an increase of 2.00% from the total 2025/26 band D rate.     3.        That it be noted that at its meeting on 12 January 2026 Cabinet agreed the calculation of the Council Tax Base 2026/27:   (a)     for the whole Council area as 66,696.06 [Item T in the formula in Section 31B of the Local Government Finance Act 1992, as amended (the “Act”)]; and   (b)     for dwellings in those parts of its area to which a Parish precept relates as shown below:             Parish Council Tax Precept Base £ Blackshaw 381.46 8,800 Erringden 72.56 2,254 Hebden Royd 3,399.62 524,013 Heptonstall 588.99 26,315 Ripponden 3,012.43 69,000 Stainland & District 1,587.33 47,724 Todmorden 5,091.98 513,137 Wadsworth 580.10      21,758     1,213,001       4.        The Council calculated that the Council Tax requirement for the Council’s own purposes for 2026/27 is £135,672,459 (excluding Parish precepts but including the Adult Social Care Precept). 5.        That the following amounts be calculated for the year 2026/27 in accordance with sections 31 to 36 of the Act:       (a) £542,944,568 being the aggregate of the amounts which the Council estimates     for the items set out in Section 31A(2) of the Act taking into     account all precepts issued to it by Parish Councils. (b) -£406,059,108 being the aggregate of the amounts which the Council estimates     for the items set out in Section 31A(3) of the Act. (c) £136,885,460 being the amount by which the aggregate at 5(a) above exceeds     the aggregate at 5(b), calculated by the Council in accordance     with Section 31A(4) of the Act as its Council Tax requirement for     the year. (Item R in the formula in Section 31B of the Act). (d) £2,052.38 being the amount at 5(c) above (Item R), all divided by Item T (3(a)     above), calculated by the Council, in accordance with Section 31B     of the Act, as the Basic amount of its Council Tax for the year     (including Parish precepts and the Social Care precept). (e) £1,213,001 being the aggregate amount of all special items (Parish precepts)     referred to in Section 34(1) of the Act. (f) £2,034.19 being the amount at 5(d) above less the result given by dividing     the amount at 5(e) above by Item T (3(a) above), calculated by the     Council, in accordance with Section 34(2) of the Act, as the basic     amount of its Council Tax, including the Social Care precept, for     the year for dwellings in those parts of its area to which no Parish     precept relates.       (g) Parish/Town Council of: £ p Blackshaw 2,057.26 Erringden 2,065.25 Hebden Royd 2,188.33 Heptonstall 2,078.87 Ripponden 2,057.10 Stainland & District 2,064.26 Todmorden 2,134.96 Wadsworth 2,071.70   being the amounts given by adding to the amount at 5(f) above to the amounts of the special item or items relating to dwellings in those parts of the Council's area mentioned at 3(b), Parish Precepts, divided in each case by the amount at 3(b), Council Tax Base, calculated by the Council, in accordance with Section 34(3) of the Act, as the basic amounts of its Council Tax for the year for dwellings in those parts of its area to which one or more special items relate. (h) Part of the Council's Area Valuation Bands   A B C D E F G H   Parish of £  p £ p £ p £ p £ p £ p £ p £ p Blackshaw 1,371.52 1,600.09 1,828.68 2,057.26 2,514.43 2,971.59 3,428.78 4,114.52 Erringden 1,376.84 1,606.31 1,835.78 2,065.25 2,524.19 2,983.13 3,442.09 4,130.50 Hebden Royd 1,458.90 1,702.04 1,945.19 2,188.33 2,674.62 3,160.92 3,647.23 4,376.66 Heptonstall 1,385.92 1,616.90 1,847.89 2,078.87 2,540.84 3,002.81 3,464.79 4,157.74 Ripponden 1,371.41 1,599.97 1,828.54 2,057.10 2,514.23 2,971.36 3,428.51 4,114.20 Stainland & District 1,376.18 1,605.54 1,834.90 2,064.26 2,522.98 2,981.70 3,440.44 4,128.52 Todmorden 1,423.32 1,660.53 1,897.75 2,134.96 2,609.39 3,083.83 3,558.28 4,269.92 Wadsworth 1,381.14 1,611.32 1,841.52 2,071.70 2,532.08 2,992.45 3,452.84 4,143.40 All Other Parts of the Council's Area   1,356.14   1,582.15   1,808.18   2,034.19   2,486.23   2,938.27   3,390.33   4,068.38   being the amounts given by multiplying the amounts at 5(f) and 5(g) above by the number which, in the proportion set out in Section 5(1) of the Act, is applicable to dwellings listed in a particular valuation band divided by the number which in that proportion is applicable to dwellings listed in valuation band D, calculated by the Council, in accordance with Section 36(1) of the Act, as the amounts to be taken into account for the year in respect of categories of dwellings listed in different valuation bands.     6.             That it be noted that included in the amounts at 5(h) are the following amounts in respect of the Adult Social Care Precept for the year 2026/27 for each of the categories of dwellings:   Valuation Bands   A B C D E F G H £ p £ p £ p £ p £ p £ p £ p £ p Social Care Precept                    227.31   265.19  303.08    340.96     416.73  492.5      568.2       681.92   7.        That it be noted that for the year 2026/27 the West Yorkshire Fire and Rescue Authority and the Mayor of West Yorkshire have stated the following amounts in precepts issued to the Council, in accordance with Section 40 of the Local Government Finance Act 1992, for each of the categories of dwellings shown below:   Valuation Bands     A B C D E F G H West Yorkshire £ p £ p £ p £ p £ p £ p £ p £ p Fire & Rescue Authority* 59.66 69.60 79.55 89.49 109.38 129.26 149.15 178.98 West Yorkshire Policing Precept 185.52 216.44 247.36 278.28 340.12 401.96 463.80 556.56 * Subject to final approval and confirmation from the Fire Authority   8.        That, having calculated the aggregate in each case of the amounts at 5(h) and 7 above, the Council, in accordance with Sections 31 to 36 of the Local Government Finance Act 1992, hereby sets the following amounts as the amounts of Council Tax for the year 2026/27 for each of the categories of dwellings shown below: Part of the Council's Area Valuation Bands   A B C D E F G H £  p £ p £ p £ p £ p £ p £ p £ p Parish of:-                 Blackshaw 1,616.70 1,886.13 2,155.59 2,425.03 2,963.93 3,502.81 4,041.73 4,850.06 Erringden 1,622.02 1,892.35 2,162.69 2,433.02 2,973.69 3,514.35 4,055.04 4,866.04 Hebden Royd 1,704.08 1,988.08 2,272.10 2,556.10 3,124.12 3,692.14 4,260.18 5,112.20 Heptonstall 1,631.10 1,902.94 2,174.80 2,446.64 2,990.34 3,534.03 4,077.74 4,893.28 Ripponden 1,616.59 1,886.01 2,155.45 2,424.87 2,963.73 3,502.58 4,041.46 4,849.74 Stainland & District 1,621.36 1,891.58 2,161.81 2,432.03 2,972.48 3,512.92 4,053.39 4,864.06 Todmorden 1,668.50 1,946.57 2,224.66 2,502.73 3,058.89 3,615.05 4,171.23 5,005.46 Wadsworth All Other Parts of the 1,626.32 1,897.36 2,168.43 2,439.47 2,981.58 3,523.67 4,065.79 4,878.94 Council's Area 1,601.32 1,868.19 2,135.09 2,401.96 2,935.73 3,469.49 4,003.28 4,803.92   9.        The Council has determined that its relevant basic amount of Council Tax for 2026/27 is not excessive in accordance with principles approved under Section 52ZB Local Government Finance Act 1992.   As the billing authority, the Council has not been notified by the major precepting authorities that their relevant basic amounts of Council Tax for 2026/27 are excessive and the billing authority is not required to hold a referendum in accordance with Section 52ZK Local Government Finance Act 1992.