The meeting will include consideration of a report on the proposed council tax base for each parish and for Huntingdonshire District as a whole for 2025/26.

Council Tax Base 2025/26

The meeting papers include a report on the way that Huntingdonshire District Council calculates the council tax base for the district, and what that means for residents' bills. The report, which can be found in the meeting pack¹, is provided to the Chair of the Corporate Governance Committee, Councillor M Burke, and the Section 151 Officer, Suzanne Jones, the council's Director of Finance & Corporate Services, for them to decide how to proceed. The report recommends that the tax base for 2025/26 is set at 66,638.0 Band D equivalent dwellings. This figure is the basis for the budgets of all of the councils in the Huntingdonshire District area, including the parish councils, and any change to it will therefore impact the amount of council tax that residents have to pay in 2025/26. The report says that Huntingdonshire District Council is legally obliged to calculate the Council Tax Base in accordance with the Local Authorities (Calculation of Tax Base) Regulations 1992. The report explains that:

The calculation of the Council Tax base is a statutory requirement that sets the number of band D equivalent dwellings liable for Council Tax after allowing for the impact of discounts, exemptions, Council Tax Support and any additional premiums. According to the report, the proposed base represents an increase of 542.1 Band D equivalent dwellings compared to 2024/25. The report explains that, if the Huntingdonshire District Council's share of the council tax for a Band D property were to increase in line with this change, it would generate additional income of around £87,200. The report explains that the increase is due to a number of factors, including an allowance for new homes being built in the district during 2025/26 and changes to the number of properties eligible for discounts, exemptions and council tax support. The report notes that the council expects to have 498 new homes built in the district in the 2025/26 financial year. It explains that this figure has been calculated using: information from the Council’s property inspector alongside details from property developers where possible. However, the report acknowledges the uncertainty in the construction industry at the moment, noting that: Anecdotal evidence from developers suggests continued uncertainty regarding build rates, as the industry continues to be affected by availability of materials, workforce and consumer confidence following changes in interest rates. This suggests that the actual number of new homes built in the district in 2025/26 could be higher or lower than the figure given in the report, and that this could have an impact on the amount of council tax that residents have to pay. The report also notes that the number of properties in the district receiving Council Tax Support has increased. The report says that this is: a result of Council Tax Support has increased to 4,402.7. This reflects the greater levels of support provided to low-income households across the district and accessibility improvements delivered by the new Council Tax Support Scheme, which was implemented in April 2024 in line with the Council’s Corporate Priorities. Council Tax Support is a discount on council tax bills that is available to people on low incomes, or who receive certain benefits. The report does not provide details of the Council's Corporate Priorities that are cited as a reason for the increase. The report also includes a breakdown of the tax base for each parish in the district. The parish with the highest tax base is St. Neots, with 11,694.4 Band D equivalent dwellings, while the parish with the lowest is Morborne, with just 12.2. The report has been prepared by the Revenues and Benefits Manager and will be used by the council when setting council tax rates for 2025/26.