Issue - meetings

Report of Assistant Director Finance (Section 151 Officer)

Purpose of report

To provide the Council tax Base for 2026/27.

Recommendations

The Executive resolves:

1.1           To approve the report of the Assistant Director of Finance for the calculation of the Council’s Tax Base for 2026/27

1.2           To agree that, in accordance with the Local Authorities (Calculation of Council Tax Base) (England) Regulations 2012, the amount calculated by Cherwell District Council as its Council Tax Base for the year 2026/27 shall be 60,654.5

1.3           To agree for the parishes which form part of its area shown in Appendix 1, the amount calculated as the Council Tax Base for the year 2026/27 in respect of special items shall be as indicated in the column titled Tax Base 2026/27.

1.4           To agree for the Flood Defence Areas which form part of its area, the amount calculated as the Council Tax Base for the year 2026/27 for the purposes of levies on Oxfordshire County Council by River Authorities, shall be:

Resolved

(1)            That the report of the Assistant Director of Finance for the calculation of the Council’s Tax Base for 2026/27 be approved.

(2)            That it be agreed that, in accordance with the Local Authorities (Calculation of Council Tax Base) (England) Regulations 2012, the amount calculated by Cherwell District Council as its Council Tax Base for the year 2026/27 shall be 60,654.5.

(3)            That it be agreed for the parishes which form part of its area shown in Appendix 1 to the report, the amount calculated as the Council Tax Base for the year 2026/27 in respect of special items shall be as indicated in the column titled Tax Base 2026/27.

(4)            That it be agree for the Flood Defence Areas which form part of its area, the amount calculated as the Council Tax Base for the year 2026/27 for the purposes of levies on Oxfordshire County Council by River Authorities, shall be:

·       Thames Flood Defence Area: 58,217.8

·       Anglian (Great Ouse) Flood Defence Area: 1,965.2

·       Severn Regional Flood Defence Area: 471.5

·       Total: 60,654.5

The Assistant Director Finance (Section 151 Officer) submitted a report to provide the Council tax Base for 2026/27.

Resolved

(1)            That the report of the Assistant Director of Finance for the calculation of the Council’s Tax Base for 2026/27 be approved.

(2)            That it be agreed that, in accordance with the Local Authorities (Calculation of Council Tax Base) (England) Regulations 2012, the amount calculated by Cherwell District Council as its Council Tax Base for the year 2026/27 shall be 60,654.5.

(3)            That it be agreed for the parishes which form part of its area shown in the Annex to the Minutes (as set out in the Minute Book), the amount calculated as the Council Tax Base for the year 2026/27 in respect of special items shall be as indicated in the column titled Tax Base 2026/27.

(4)            That it be agree for the Flood Defence Areas which form part of its area, the amount calculated as the Council Tax Base for the year 2026/27 for the purposes of levies on Oxfordshire County Council by River Authorities, shall be:

·       Thames Flood Defence Area: 58,217.8

·       Anglian (Great Ouse) Flood Defence Area: 1,965.2

·       Severn Regional Flood Defence Area: 471.5

·       Total: 60,654.5

Reasons

The Council must legally set a tax base for the following year by 31 January.  This will allow the Council to notify its preceptors of the taxbase in order for them (and the Council) to set their budgets for 2026/27.

Alternative options

There are no alternative options. The Council has to set a tax base in order to set its council tax for 2026/27.