Decision Maker: Cabinet
Decision status: Recommendations Approved (subject to call-in)
Is Key decision?: Yes
To approve the Council Tax Base for the year
2025/26
Members considered the Council Tax Base for the year 2025/26. The Council tax base had been calculated on the estimated full year equivalent number of chargeable dwellings expressed as the equivalent number of band D dwellings in the Council’s area after allowing for dwelling demolitions and completions during the year.
RESOLVED that based on the number of Band D equivalent properties and in accordance with the Local Authorities (Calculation of Council Tax Base) (England) Regulations 2012, Broxtowe Borough Council calculates its Council Tax Base for the year 2025/26 as follows:
1. For the whole of its area 35,568.23
2. In respect of Parish Precepts and Special Expenses for those parts of its area mentioned in the table below, the amounts specified therein:
Part of Council’s Area Area Council Tax Base
Awsworth 607.40
Brinsley 773.41
Cossall 246.43
Eastwood 3,088.63
Greasley 3,756.84
Kimberley 1,898.97
Nuthall 2,258.62
Stapleford 4,274.82
Strelley 175.30
Trowell 842.43
Special Expenses Area
Beeston Area 17,645.38
Total 35,568.23
Reason
The calculation of the tax base was a legal requirement and an essential part of the tax setting process. The tax base calculations for a particular financial year must comply with the Local Authorities (Calculation of Council Tax Base) Regulations 2012 and be determined by no later than 31 January in the preceding financial year. These regulations had been made under the Local Government Finance Act 1992, as amended (LGFA 1992) and The Local Government Finance Act 2012 (LGFA 2012) includes several amendments to the LGFA 1992 that affect the calculation of the Council Tax base. These amendments require the Council to operate a Council Tax Support Scheme.
Report author: Philip Sudlow
Publication date: 06/12/2024
Date of decision: 03/12/2024
Decided at meeting: 03/12/2024 - Cabinet
Accompanying Documents: