Issue - meetings

To consider the report of the Director of Finance (copy enclosed).

The Council considered the report of the Director of Finance seeking Members’ agreement to set its tax base for the financial year 2026 / 27 in order to set its council tax requirement. Members were advised that the Council had to notify its tax base calculations to Essex County Council, Essex Fire Authority, the Police and Crime Commissioner for Essex and Parish / Town Councils in order that they can set their council tax for 2026 / 27.

It was noted that annual setting of the Council’s tax base was a pre-requisite for all local authorities under the Local Authorities (Calculation of Council Tax Base) (England) Regulations 2012. Appendices to the report set out the calculation of the tax base (Appendix A) and the tax base for each Parish / Town Council (Appendix B).

The report provided an update on the current collection rate and reduction in the number of local council tax support cases. It was noted that the Council Tax Base figure for 2026 / 27 represented an increase of 1.63% and this related to the rise in the number of chargeable properties, a decrease in the Local Council Tax Support Scheme, less a slight decrease in the expected collection rate.

The Director of Finance took Members through the report and provided some additional background information to the information detailed.

The Chairperson moved the recommendation as set out in the report. This was duly seconded and agreed.

In response to a question regarding the latest Government announcement regarding mansion tax and the impact on the Council’s budget, the Director of Finance advised that the Council was awaiting detail of the provisional Local Government statement for 2026 / 27 which would provide this detail. At this point confirmation was awaited regarding mansion tax.

RESOLVED that in accordance with the Local Authorities (Calculation of Tax Base) Regulations 2012 the amount calculated by Maldon District Council as its council tax base for the 2026 / 27 year shall be set at 27,293.0.