272 Council Tax Base 2026/27
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Minutes:
The Executive Member for Financial Sustainability presented the report on the Council Tax Base 2026/27. He advised that the Council Tax Base was the measure used for calculating Council Tax and was used by both the billing authority and the major precepting authorities, including the County Council and the Hertfordshire Police and Crime Commissioner, in the calculation of their council tax requirements.
Members heard that the calculation of the Council Tax Base was governed by statutory regulation and that the Council had limited discretion. Details of the calculation method were shown in the sections 2.1 to 2.4 of the report. The outcome of the calculation was that the 2026/27 Council Tax Base for the district be set at £65,819.15. The breakdown by parish was shown in table 2 of the report. The figure for 2024/25 had been £65,314.04, representing an increase of £505.11 in the last year.
Councillor Brittain proposed that the recommendation in
the report be supported. Councillor Swainston seconded the
proposal.
The motion to support the recommendation having been proposed and seconded was put to the meeting and upon a vote being taken, was declared CARRIED.
RESOLVED – (A) The 2026/27 Council Tax Base for the district is set as 65,819.15 as calculated in accordance with the Local Authorities (Calculation of Tax Base) Regulations 2012.