Issue - meetings
Determination of Council tax base for Council tax setting
Meeting: 19/01/2026 - Corporate Policy and Resources Committee (Item 9.)
9. Determination of Council tax base for Council tax setting 
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Committee is asked to recommend to Council that:
a. The existing Council Tax Reduction Scheme is retained for 2026/27,
b. In accordance with the Local Authorities (Calculation of Tax Base) (England) Regulations 2012 the Council Tax Base for 2026/27 calculated as Band D equivalents, is determined at 41,276.13, an increase of 1.62%; and
c. The estimated Council Tax surplus for 2025/26 is £6.478m, of which £0.614m relates to Spelthorne Borough Council (£5.515m of the surplus is a one-off and is due to an adjustment to the 2024/25 bad debt provision).
The report is to follow
Additional documents:
Decision:
The Committee resolved to recommend to Council that:
a. The existing Council Tax Reduction Scheme is retained for 2026/27,
b. In accordance with the Local Authorities (Calculation of Tax Base) (England) Regulations 2012 the Council Tax Base for 2026/27 calculated as Band D equivalents, is determined at 41,276.13, an increase of 1.62%; and
c. The estimated Council Tax surplus for 2025/26 is £6.478m, of which £0.614m relates to Spelthorne Borough Council (£5.515m of the surplus is a one-off and is due to an adjustment to the 2024/25 bad debt provision).