Agenda item

Report of Chief Finance Officer.

Councillor considered a report of the council tax rates for the district for the year 2026/27.  There were no questions.

Councillor Hamilton-Cox proposed the recommendations as set out in the report, seconded by Councillor Bottoms.

The item required a recorded vote:

For the proposition:  Armistead, Bannon, Belcher, Black (Matthew), Black (Phillip), Blaikie, Bottoms, Brookes, Budden, Cleet, Colbridge, Colley, Cozler, Deery, Dowding, Fish, Gardiner, Gawith, Greenwell, Hamilton-Cox, Hanna, Hanson, Harris, Hart, Hartley, Jackson (Caroline), Jackson (Peter), Lenox, Livermore, Maddocks, McGowan, Mills (Abi), Mills (Hamish), Newton, Otway, Pattison, Penney, Potter, Pritchard, Riches, Sommerville, Stubbins, Stubbs, Tyldesley, Tynan, Whitaker, Wild, Wilkinson and Wood.(49).

Against the proposition:   Bradley (1)

Abstentions: None.

Resolved:

(1)      That it be noted that, under delegated powers in accordance with section 84 of the Local Government Act 2003, the following amounts have been calculated for the year 2026/27, in accordance with the Local Authorities (Calculation of Council Tax Base) Regulations 1992 (as amended) made under section 33(5) of the Local Government Finance Act 1992 (the “Act”):

(a) 43,832.69 being the amount of its council tax base for the whole district [item T in the formula in section 31B of the Act];

(b) 18,007.60 being the amount of its council tax base for the non-parished part of the district; and

(c)

being the amounts of its council tax base for each parish within the district.

(2)     Thatin accordancewith section35 ofthe LocalGovernment FinanceAct 1992,it be notedthat thereare noexpenses tobe treatedas theCity Council’sspecial expenses.

(3)     That thefollowing amountsbe nowcalculated bythe CityCouncil forthe year2026/27 in accordancewith Sections31 to36 ofthe Act,as amendedby theLocalism Act2011:

(a)     £139,350,849.82 being the aggregate of the amounts which the City Council estimates for the items set out in Section 31A(2) of the Act taking into account all precepts issued to it by parish councils;

(b)     £125,573,457.00 being the aggregate of the amounts which the City Council estimates for the items set out in Section 31A(3) of the Act;

(c)     £13,777,392.82 being the amount by which the aggregate at 3(a) above exceeds the aggregate at 3(b) above, calculated by the City Council, in accordance with Section31A(4) ofthe Act,as itscouncil taxrequirement forthe year.[Item Rin the formula in Section 31B of the Act];

(d)   All town and parish councils have notified Lancaster of their precept requirement for 2026-27.  The resulting aggregateamount ofall specialitems (parishprecepts) referred to in Section 34(1) of the Act is £1,846,049.82;

(e)     £11,931,343.00 being the council tax requirement for the Council’s own purposes for 2026/27 (excluding parish precepts);

(f)      £314.32being theamount at3(c) above[Item R],all dividedby theamount at1(a) above [Item T], calculated by the City Council, in accordance with section 31B of the Act, as the basic amount of its council tax for the year (including parish precepts);

(g)     £272.20 beingthe amountat 3(f)above lessthe resultgiven bydividing theamount at 3(d) above by the amount at 1(a) above, calculated by the City Council, in accordancewith Section34(2) ofthe Act,as thebasic amountof itscouncil taxfor the yearfor dwellingsin thoseparts ofits districtto whichno parishprecept relates.

(h)

being the amounts given by adding to the amount at 3(g) above the amounts of the parish precepts relating to dwellings in those parts of the district mentioned above,divided ineach caseby therelevant amountat 1(c)above, calculatedby the CityCouncil, inaccordance withSection 34(3)of theAct, asthe basicamounts of its council tax for the year for dwellings in those parts of the district to which parish precepts relate.

(i)             VALUATION BANDS

being the amounts given by multiplying the relevant amounts at 3(g) or 3(h) above 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 isapplicable todwellings listedin valuationBand D,calculated bythe City 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)        It is noted that Lancashire County Council,Police and CrimeCommissioner forLancashire andthe LancashireFire Authorityhave issued preceptsto theCity Councilin accordance withSection 40of theAct, foreach category of the dwellings in the Council’s area as indicated in the following table for theyear 2026/27.

(5)        That havingcalculated theaggregate ineach caseof theamounts at3(i) and 4above, the City Council, in accordance with Sections 30 and 36 of the Act, hereby sets the aggregateamounts shownin thetables belowas theamounts ofcouncil taxfor 2026/27 for each part of its area for each of the categories of dwellings.

(6)     Thatit bedetermined thatthe CityCouncil’s basicamount ofcouncil taxfor 2026/27 is notexcessive, whencompared withthe principlesapproved underSection 52ZBof the Local Government Finance Act 1992 (as amended by the Localism Act 2011), and therefore the City Council is not required to hold a local referendum.