Report of: The Group Finance Director

Purpose of the report: To set the “Council Tax Base” for 2026-27 as required by section 33 of The Local Government Finance Act 1992 and the Local Authorities (Calculation of Council Tax Base) (England) Regulations 2012.

Recommendation(s): That the Committee resolves to:

1.    Agree that the 2026/27 Council Tax Base for the City Council’s area as a whole is set at 48,724.9 (as shown in Appendix 1)

2.    Agree that the projected level of collection is set at 98%

3.    Agree that the tax bases for the Parishes, and for the Unparished Area of the City (as shown in Appendix 2) be set as follows:

That Audit and Governance Committee resolved to:

1.    Agree that the 2026/27 Council Tax Base for the City Council’s area as a whole is set at 48,724.9 (as shown in Appendix 1)

2.    Agree that the projected level of collection is set at 98%

3.    Agree that the tax bases for the Parishes, and for the Unparished Area of the City (as shown in Appendix 2) be set as follows: