Agenda item

Report of the Chief Finance Officer / Section 151 Officer and the Finance Manager / Deputy Section 151 Officer

In accordance with Rule 18.3.2 of Part 4 of the Constitution, as required by Regulation 4 and Part 3 of Schedule 2 of the Local Authorities (Standing Orders) (England) Regulations 2001 (as amended), the names of the Members who cast a vote for the motion or against the motion or who abstain from voting will be recorded for this item of business and will be recorded in the minutes of the meeting’s proceedings.

Council gave consideration to the report (as set out at pages 103 – 107 of the agenda reports pack) to set and approve the amount of Council Tax for its area for 2026/27 in accordance with section 30(2) of the Local Government Finance Act 1992 as amended by the Localism Act 2011.

It was moved by Councillor I K Ridley, seconded by the Deputy Leader of the Council and

RESOLVED THAT:

A.           It be noted that under powers delegated to the Chief Financial Officer, the Council has calculated the amount of 19,004.95 as its Council Tax base for the financial year 2026/27 in accordance with the Local Authorities (Calculation of Council Tax Base) (England) Regulations 2012;

B.           It be noted that the Council Tax requirement for the Council’s own purposes for 2026/27 is £5,096,747;

C.           The following amounts be calculated by the Council for the year 2026/27 in accordance with sections 30 to 36 of the Local Government Finance Act 1992 (as amended):

(i)          £45,742,064 being the aggregate of the amounts which the Council estimates for the items set out in section 31A(2) of the Act.

(ii)        £40,645,317 being the aggregate of the amounts which the Council estimates for the items set out in section 31A(3) of the Act.

(iii)       £5,096,747 being the amount by which the aggregate at C(i) above exceeds the aggregate at C(ii) above, calculated by the Council, in accordance with section 31 A (4) of the Act, as its Council Tax Requirement for the year.

(iv)       £268.18 being the amount at C(iii) divided by the amount at A above, calculated by the Council, in accordance with section 3 B of the Act, as the basic amount of its Council Tax for the year.

(v)         Valuation Bands 2026/27

Being the amounts given by multiplying the amount at C(iv) 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 amount to be taken into account for the year in respect of categories of dwellings listed in different valuation bands.

D.          It is noted that for the year 2026/27, the Police and Crime Commissioner for Leicester/shire, and the Leicester/shire and Rutland Combined Fire Authority have stated the following amounts in precepts issued to the Council, in accordance with section 40 of the Local Government Finance Act 1992, for each of the categories shown below and that Leicestershire County Council have indicated that their provisional precept will be confirmed in February 2026.

Precepting Authorities - Valuation Bands 2026/27

E.           That having calculated the aggregate in each case of the amounts at C(v) and D above, the Council, in accordance with section 30(2) of the Local Government Finance Act 1992, set the following amounts as the amounts of Council Tax for the year 2026/27 for each of the categories of dwellings shown below.

Valuation Bands