Decision details

To approve the setting of the Council Tax Base for the financial year 2025/26 as 195,453.54 band D equivalent properties

The Council is required to approve its Council Tax Base annually, in accordance with the Local Government Finance Act 1992 and The Local Authorities (Calculation of Council Tax Base (England)) Regulations 2012. Before the Council Tax can be set by the Council in February 2025 a calculation must be made and approved of the Council Tax Base, which is an annual requirement as laid out in the Local Government Finance Act 1992.

The Council Tax Base 2025/2026 must be notified to Major Precepting Authorities (the Office of the Police & Crime Commissioner for Wiltshire & Swindon and Dorset & Wiltshire Fire and Rescue Service) and Local Precepting Authorities (Town and Parish Councils) by 31 January 2025.

There is a statutory requirement for the Council Tax Base to be set. The Tax Base is used to calculate the Council Tax Requirement included in the Medium-Term Financial Plan which supports the Council’s Business Plan.

To calculate the Band D Council Tax for Wiltshire Council, the Council Tax Base is divided into the Council's Council Tax Requirement. The Council Tax Requirement is formally set at the budget setting meeting of Full Council on 25 February 2025. This date is subject to Wiltshire Council being notified of the major precepting requirements.

An estimate of the surplus or deficit on the Council Tax Collection Fund must be made by 15 January 2025. Council Tax surplus or deficits will be credited or charged to Wiltshire Council, the Office of the Police & Crime Commissioner for Wiltshire & Swindon and Dorset & Wiltshire Fire and Rescue Service in proportion to their precept.

The Interim Corporate Director of Resources & S151 will determine the estimated Collection Fund balances (council tax and business rates) as of 31 March 2025 by 15 January 2025 by delegated decision.

The Council Tax Base 2025/2026 for the whole of the Wiltshire Area broken down for each Town and Parish is set out in Appendix A. The Council Tax Base for the Wiltshire Area for 2025/2026 is 195,453.54 band D equivalent properties (194,423.87 in 2024/2025).

I confirm that in making this decision I have considered the following in line with Wiltshire Council’s Constitution:

Key decision requirements: NA

Views of relevant cabinet member(s), committee chairman, area board(s): Yes

Consultation with cabinet member(s), the Leader and Scrutiny (for Executive decisions taken under Emergency Powers): Yes

Consultation with local members (as appropriate): No

Consideration of the area boards and delegated decision checklist for officers on the issue of when and how to involve local councillors and area boards in decisions about local services: No

Implication of any council policy, initiative, strategy or procedure: Yes

Consultation in accordance with requirements and expectations of consultation with the public: NA

Range of options available: NA

Staffing, financial and legal implications: Yes

Evidence of due regard having been given to the Public Sector Equality Duty: NA

Risk assessment: NA

Involvement of statutory officers and/or directors: Yes

Regional or national guidance from other bodies: Yes

The council’s constitution: Yes

This contract is suitable for execution under the e-signature process: NA

The setting of the Council Tax Base is not optional, it is a legal requirement.

There is a low risk that the Council has overestimated the number of band D properties. However, assumptions on new builds and their occupation are prudent and controls are in place to ensure large variations are investigated.

There is a low risk that the actual collection rate of Council Tax due is less than the anticipated level because of the current economic conditions.

This risk has been assessed within this report and has been reflected in the light of previous experience.