Agenda item

Council Tax 2025/26

Purpose

To set the Council Tax and Precepts for 2025/26

Recommendation

It is recommended that (subject to confirmation of Gloucestershire County Council’s precept):

1) for the purposes of the Local Government Finance Act 1992 Section 35(2), there are no special expenses for the District Council in 2025/26;

2) it be noted that, using their delegated authority, the Deputy Chief Executive calculated the Council Tax Base for 2025/26:

(a) for the whole Council area as 44,456.16 [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) the Council Tax requirement for the Council’s own purposes for 2025/26 (excluding Parish Precepts) is £158.93.

4) the following amounts be calculated for the year 2025/26 in accordance with Sections 31 to 36 of the Act:

(a) £50,782,191 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) £38,558,091 being the aggregate of the amounts which the Council estimates for the items set out in Section 31A (3) of the Act.

(c) £12,224,100 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) £274.97 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) £5,158,845 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) £158.93 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 amounts shown in Schedule 3 being the amounts given by multiplying the amounts at 4(f) and 4(g) above by the number which, in the proportion set out in Section 5(1) of the Act, is applicable to dwellings listed in a particular valuation band divided by the number which in that proportion is applicable to dwellings listed in valuation Band D, calculated by the Council, in accordance with Section 36(1) of the Act, as the amounts to be taken into account for the year in respect of categories of dwellings listed in different valuation bands;

5) it be noted that for the year 2025/26 the Gloucestershire County Council and the Police & Crime Commissioner for Gloucestershire have issued precepts to the Council, in accordance with Section 40 of the Local Government Finance Act 1992, for each category of dwellings in the Council’s area as indicated below:

Valuation

Band

Gloucestershire County Council

Police and

CCrime Commissioner

1,119.77

214.72

1,306.39

1,493.02

250.51

286.29

1,679.65

2,052.91

2,426.16

2,799.42

3,539.30

322.08

393.65

465.23

536.80

644.16

6) the Council, in accordance with Sections 30 and 36 of the Local Government Finance Act 1992, hereby sets the aggregate amounts shown in Schedule 4 as the amounts of Council Tax for the year 2025/26 for each part of its area and for each of the categories of dwellings.

7) the Council’s basic amount of Council Tax for 2025/26 is not excessive in accordance with principles approved under Section 52ZB Local Government Finance Act 1992.

8) the following Council/Publica Officers: Deputy Chief Executive, Interim Director – Resident Services, Director of Governance and Development, Legal Executive, Business Manager – Environmental, Welfare and Revenues, Revenues Manager, Revenues Lead and Senior Recovery Officer be authorised to:

(a) collect and recover any National Non-Domestic Rates and Council Tax; and

(b) prosecute or defend on the Council’s behalf or to appear on its behalf in proceedings before a magistrate’s court in respect of unpaid National Non-Domestic Rates and Council Tax.

Minutes:

Purpose

The purpose of the report was to set the Council Tax for 2025-2026.

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

The formal setting of Council Tax was completed, following legal requirements.
The report and resolution were outlined, covering pages 229-232 of the meeting documents.
Council Tax levels for residents were detailed, including parish precepts and banding calculations.
The band D property rate in the Cotswold District Council area was set at £158.93, Councillor Evemy demonstrated the relationship between the bands and noted that additional charges from Gloucestershire County Council and the Police and Crime Commissioner would make up the final total billed.
It was noted that Cotswold District Council, Gloucestershire County Council and the Police and Crime Commissioner had all set tax levels at the maximum allowable rate without a referendum.
The resolution was formally moved and opened for questions.

It was noted that some parishes did not have a Parish Council and so did not charge a precept.

Councillor Joe Harris seconded the report and reserved the right to speak. There were no contributions in debate.

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

Voting Record:

26 For, 0 Against, 0 Abstentions.

Supporting documents:

Agenda item

Council Tax 2025/26

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