Agenda item

To set the amounts of Council Tax applicable for 2026/27 for each valuation band and in each part of the district (report of the Director of Finance (Section 151 Officer) enclosed).

(Please note that in accordance with The Local Authorities (Standing Orders) (England) (Amendment) Regulations 2014, a recorded vote will be taken on Budget recommendations).

(Members are reminded that if they are two months or more in arrears, they must disclose the fact and not vote on any item to set tax or any decision which may affect its calculation).

Consideration was given to the report of the Director of Finance (Section 151 Officer) to set the amounts of Council Tax applicable for 2026/27 for each valuation band and in each part of the district.

The Portfolio Holder for Finance presented the report and noted that:

• Since Council Tax affected all households, residents experiencing financial difficulty were strongly encouraged to contact the Council for support and advice; and
• Following approval of the Council's budget at agenda item 12, the Council Tax Setting report incorporated the relevant resolutions necessary to bring together all elements for the setting of the Council Tax for 2026/27, as summarised at point 4.1 of the report and detailed in Appendices A to E. In this respect the Council was fulfilling its obligations as a billing authority in the manner specified by law and regulation.

DECISION:

That the formal Council Tax resolutions for 2026/27 as set out in Appendix A and summarised in paragraph 4.1 (and detailed below) and the accompanying appendices B to E  be approved

4.0  COUNCIL TAX RESOLUTIONS

4.1 The required resolutions for the approval of the levels of Council Tax are set out at Appendix A. The figures relating to the District Council and the average of the parishes are summarised in the following table:

Council is recommended to approve the following resolutions:

1.         It is to be noted that on 23 December 2025 the Council calculated: -

(a)   The Council Tax Base for 2026/27 for the District as 31,567 (item T in the formula in section 31B(3) of the Local Government Finance Act 1992, as amended) and;

(b)   Dwellings in those parts of the district to which a Parish precept relates as shown in Appendix B

2.         Calculate that the Council Tax requirement for the Council’s own purposes             for 2026/27 (excluding Parish precepts) is £6,784,380.

3.         That the following amounts be calculated by the Council for the year 2026/27             in accordance with Sections 31 to 36 of the Local Government Finance Act             1992 as amended (the Act): -

(g)     The figures shown in Appendix C, being the amounts given by adding to the amount at 3(f) the amounts of the special item or items relating to dwellings in those parts of the district divided in each case by the amount at 1(b), 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 (Band D equivalent);

(h)    The figures shown in Appendix D, being the amounts given by multiplying the amounts at 3(f) and 3(g) 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.

4. That it be noted that for the year 2026/27 the Lincolnshire County Council (LCC) and the Police and Crime Commissioner (PCC) for Lincolnshire 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 of dwellings shown below:-

5. That having calculated the aggregate in each case the amounts at 3(f) and 4 above, the Council, in accordance with Section 30(2) of the Local Government Finance Act 1992, hereby sets the amounts shown in Appendix E as the amount of Council Tax for 2026/27 of the categories of dwellings shown and that the relevant basic amount of Council Tax calculated for 2026/2027 is not excessive in accordance with principles approved under Section 52ZB of the Local Government Finance Act 1992

6. Appendix F provides definitions for the formal Council Tax resolution.

In accordance with the Local Authorities (Standing Orders) (England) (Amendment) Regulations 2014 a recorded vote was taken on each Budget decision. The vote was as follows: