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:

The Group Finance Director had submitted a 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. The Technical Accountant?was present to respond to questions.  

The Technical Accountant?provided a comprehensive summary of the report, noting that the increases based on the previous year were due to the embedding of the second home premium and the long-term empty premiums.  

Councillor Smith noted that the number of long-term empty properties is increasing substantially and asked how classification of ‘uninhabitable’ is determined and assessed by the council. The Technical Accountant explained that assessment of whether a property is inhabitable occurs through a revenues inspection and declarations from owners. The Local Tax & Benefit Service Delivery Manager confirmed that this can involve a physical visit to confirm reporting from residents.  

In response to queries from Councillor Ottino, it was also explained that the Local Tax and Benefit Service Delivery Team conduct the visits and the Committee learned that in August 2025, a review of all long-term empties and second home premiums was conducted to ensure that the council understood the status of each address and whether it complied with the necessary legislation for various council tax discounts. The Local Tax & Benefit Service Delivery Manager provided comprehensive detail on recent analysis conducted on the matter and noted issues with engagement of owners. 

Councillor Ottino requested that information regarding second homes and empty properties be shared with ward councillors, to which the Local Tax & Benefit Service Delivery Manager committed to circulating addresses, but not details of the owner. The Committee also heard of ongoing efforts, including leafleting, to encourage rental of empty properties in Oxford. 

The Chair queried the nature and number of council tax exemptions relating to charities and the universities in Oxford. The Local Tax & Benefit Service Delivery Manager provided a comprehensive explanation of the exemptions from paying long-term empty premiums, and consideration of business rates. The Committee were also informed of difficulties the council experiences when communicating with the universities and the blocks they place on the council’s use of empty student accommodation. The Local Tax & Benefit Service Delivery Manager emphasised that exemptions cost the council £35m across business rates and council tax charitable relief.  

In response to Councillor Smith, it was confirmed that university enterprises, such as Oxford University Press, also qualify for the exemptions as they are a trading arm of the university.  

The Revenues Service Delivery Manager informed the Committee that currently 5750 of around 60,000 in Oxford qualify as exempt from at least one form of council tax payment.  

In relation to page 42 of the report, Councillor Smith queried whether the addition of 339 properties into the council tax base was a significant rise. The Local Tax & Benefit Service Delivery Manager confirmed that it is, and provided a comprehensive explanation of relevant context, including the lack of land for development in Oxford which encourages larger properties to be split into HMOs. 

The Committee and the Local Tax & Benefit Service Delivery Manager also discussed the occurrence of residences within one unit being merged to reduce council tax payments, and the common denial of these requests via planning applications. The Committee understood that any alterations to council Tax in relation to this is at the decision of the Valuations Office which is out of the council’s control. The Local Tax & Benefit Service Delivery Manager also provided a summary of refund issues and delays the Valuation officer often cause for the council.  

Councillor Ottino queried what the council can do to support people who query whether their property is valued at a higher rate of council tax in comparison to a near identical property in the same area. The Local Tax & Benefit Service Delivery Manager explained that this is a matter for the Valuations Office and provided a summary of possible reasons for the variance in council tax rates.  

The Chair suggested that Members be offered a briefing session on council tax valuations, the banding system, and exemptions.  

The Chair proposed, and Councillor Smith seconded, all three recommendations.  

The 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: 

The Local Tax & Benefit Service Delivery Manager left during this item and did not return.