Decision details

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 2026/27 as follows:

1.               For the whole of its area 36,201.43

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                                            629.48

Brinsley                                               786.40

Cossall                                                237.99

Eastwood                                            3,183.61

Greasley                                              3,807.97

Kimberley                                            1,918.98

Nuthall                                                 2,284.63

Stapleford                                            4,378.60

Strelley                                                176.23

Trowell                                                849.81

Special Expenses Area

Beeston Area                                       17,947.93

Total                                                    36,201.43

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.