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Record of Officer Decision - Tuesday, 3 December 2024 10.00 am, NEW

December 3, 2024 Record of Officer Decision View on council website

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Summary

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This meeting was to note a decision made by an Officer1 of Swale Council. The decision was to approve the Calculation of Council Tax Base 2025-26.

Calculation of Council Tax Base 2025-26

The report was prepared in accordance with the Local Government Finance Act 1992. The report stated that the Council Tax Base for Swale Council in 2025-26 would be 72,930. The report explained what Council Tax is for and how it is calculated:

The Council Tax is an annual charge placed on dwellings in England, Scotland and Wales to meet the cost of local authority services. Each dwelling is allocated to a ‘Valuation Band’ based on its open market value (capital value) at 1 April 1991 in England and Scotland (and 1 April 2003 in Wales).

The report was accompanied by two appendices.

  • Appendix 1: Council Tax Base 25-26 App I - Tax Base Calculation set out the calculation of the Tax Base.
  • Appendix 2: Council Tax Base 25-26 App II - Parishes listed the Council Tax Bases for each of the parishes in Swale.

  1. An Officer of a local council is an employee of the council who is not an elected Councillor. Officers are responsible for the day to day running of the council and for providing advice to Councillors.  ↩

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