Decision details

The Board considered a report of the Director of Finance, on the requirement for the Council to determine the Council Tax Base for its area and the Council Tax Base for each of the Parishes.

The Council Tax Base was the measure used for calculating Council Tax and was used by both the billing authority (the Council) and the major precepting authorities (Cheshire Fire Authority, Cheshire Police and Crime Commissioner and the Liverpool City Region Combined Authority), in the calculation of their Council Tax requirements.  It was arrived at in accordance with a prescribed formula which represented the estimated full year number of chargeable dwellings in the Borough expressed in terms of the equivalent Band ‘D’ dwellings. 

Taking account of all the relevant information and applying a 97% collection rate, the calculation for 2026-27 gave a base figure of 37,115 for the Borough as a whole.  The Council Tax Base figure for each of the Parishes was noted.

Reason for Decision

To seek approval for the Council Tax Base for the Borough and also the Council Tax Base for each of the Parishes.

Alternative options considered and rejected

The Council was required to determine annually the Council Tax Base and to notify the Cheshire Fire Authority, the Cheshire Police & Crime Commissioner, Liverpool City Region Combined Authority, the Environment Agency and Parish Councils.

Implementation date

The Council Tax Base 2026/27 would be implemented from 1 April 2026.

RESOLVED:  That Council be recommended to approve:

1)    setting the 2026/27 Council Tax Base at 37,115 for the Borough and that the Cheshire Fire Authority, the Cheshire Police and Crime Commissioner, Liverpool City Region Combined Authority and the Environment Agency be so notified; and

2)    setting the Council Tax Base for each of the Parishes as follows: