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).
Minutes:
The Committee considered a report that sought a recommendation for Council.
The Committee queried how many properties within the Borough currently attracted a 200% and 300% levy for properties that were unoccupied and unfurnished for a period of 5 years to 10 years and 10 years and more respectively. The Interim Chief Executive advised that details would be circulated to the committee members.
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).