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Issue - meetings

Council Tax 2026/27

 

 

Meeting: 23/02/2026 - Council (Item 80)

80 Council Tax 2026/27 pdf icon PDF 553 KB

Purpose:

To set the Council Tax and precepts for 2026/27.

 

Recommendation:

That, subject to confirmation of Gloucestershire County Council’s precept, Council resolves to:

1)           Agree for the purposes of the Local Government Finance Act 1992 Section 35(2), that there are no special expenses for the District Council in 2026/27;

 

2)           Note that, using their delegated authority, the Deputy Chief Executive calculated the Council Tax Base for 2026/27:

 

(a)       for the whole Council area as 45,261.49 [item T in the formula in Section 31B of the Local Government Finance Act 1992, as amended (the “Act”)]; and

 

(b)       for dwellings in those parts of its area to which a Parish Precept relates as in the attached Schedule 1.

 

3)           Agree that the Council Tax requirement for the Council’s own purposes for 2026/27 (excluding Parish Precepts) is £7,419,716.

 

4)           Agree that the following amounts be calculated for the year 2026/27 in accordance with Sections 31 to 36 of the Act:

 

(a)       52,952,023 being the aggregate of the amounts which the Council estimates for the items set out in Section 31A (2) of the Act, taking into account all precepts issued to it by Parish Councils and any additional special expenses.

 

(b)       £39,934,694 being the aggregate of the amounts which the Council estimates for the items set out in Section 31A (3) of the Act.

 

(c)       £13,017,510 being the amount by which the aggregate at 4(a) above exceeds the aggregate at 4(b) above, calculated by the Council, in accordance with Section 31A(4) of the Act, as its Council Tax requirement for the year (Item R in the formula in Section 31B of the Act).

 

(d)       £287.60 being the amount at 4(c) above (Item R), all divided by Item T (1(a) above), calculated by the Council, in accordance with Section 31B of the Act, as the basic amount of its Council Tax for the year (including Parish Precepts and Special Expenses);

 

(e)       £5,597,794 being the aggregate amount of all special items (Parish Precepts and Special Expenses) referred to in Section 34(1) of the Act as per the attached Schedule 2.

 

(f)        £163.93 being the amount at 4(d) above less the result given by dividing the amount at 4(e) above by Item T(2(a) above), calculated by the Council, in accordance with Section 34(2) of the Act, as the basic amount of its Council Tax for the year for dwellings in those parts of its area to which no Parish Precept or special item relates;

 

(g)       the amounts shown in Schedule 2 being the amounts given by adding to the amount at 4(f) above, the amounts of the special item or items relating to dwellings in those parts of the Council’s area shown in Schedule 2 divided in each case by the amount at 2(b) above, calculated by the Council, in accordance with Section 34(3) of the Act, as the basic amounts of its Council Tax for the year for dwellings in those parts of its area to which one or more special items relate;

 

(h)       the  ...  view the full agenda text for item 80

Additional documents:

Minutes:

The purpose of the report was to set the Council Tax for 2026-27.

 

The Cabinet Member for Finance introduced the report and made the following points:

  • The formal setting of Council Tax would be completed, following legal requirements.
  • The report and resolution were outlined, covering pages 209-213 of the meeting documents.
  • Council Tax levels for residents were detailed, including parish precepts and banding calculations.

 

Councillor Coleman formally moved the resolution and urged all Councillors to support the setting of the precept.

 

The Chair invited any questions for clarity. There were no questions for clarity.

 

Councillor Mike Evemy seconded the report and chose to speak to supplement Councillor Coleman’s remarks, particularly for members voting on the council tax for the first time. Councillor Evemy noted that the council tax amounts for each parish or town council were displayed from Band A to Band H, with the prescribed multiples from six-ninths to eighteen-ninths, in accordance with legislative requirements. Members were reminded that calculations were referenced to Band D, which had been set at £5 for Cotswold District Council. This resulted in a Band D Council Tax of £163.93, with Band A at £109.29 and Band H at £327.86.

 

There were no contributions in debate.

 

The Chair invited Councillor Coleman to sum up; Councillor Coleman indicated that he had no further points to add.

 

The Chair then moved to the vote on the report recommendations proposed by Councillor Coleman and seconded by Councillor Evemy.

 

Voting record:

28 For, 0 Against, 0 Abstentions.

 

 

 

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