Subject to
confirmation of Gloucestershire County Council’s precept,
Council RESOLVED 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 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.
Note that for the year 2026/27 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 Crime Commissioner
|
|
|
£
|
£
|
|
A
|
1,175.64
|
227.05
|
|
B
|
1,371.58
|
264.90
|
|
C
|
1,567.52
|
302.74
|
|
D
|
1,763.46
|
340.58
|
|
E
|
2,155.34
|
416.26
|
|
F
|
2,547.22
|
491.95
|
|
G
|
2,939.10
|
567.63
|
|
H
|
3,526.92
|
681.16
|
6.
Agree, in accordance with Sections 30 and 36 of the
Local Government Finance Act 1992, to set the aggregate amounts
shown in Schedule 4 as the amounts of Council Tax for the year
2026/27 for each part of its area and for each of the categories of
dwellings.
7.
Agree the Council’s basic amount of Council
Tax for 2026/27 is not excessive in accordance with principles
approved under Section 52ZB Local Government Finance Act
1992.
8.
Authorise 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 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.