Issue - meetings

The Chairman introduced the report which set out the declaration of the estimated surplus on the Council’s Collection Fund relating to Council Tax at the end of March 2026 and how it was to be shared amongst the constituent precepting bodies.

The report also set out the Council Tax base calculation for 2026/27. The tax base was a key component in the calculating of both the budget requirement and the Council Tax charge.

Both of these matters were a legal requirement as set out in the Local Government Finance Act.

The estimated surplus on the Collection Fund relating to Council Tax was stated at £1,030,407 of which £212,800 was related to West Lindsey. This amount would be included in the Council’s base budget for 2026/27.

The surplus for West Lindsey represented a decrease of £62,800 against the 2025/26 budgeted surplus, the reasoning for this was detailed within the report.

Appendix 1 set out the Council Tax base calculation and adjustments taken into account.

The taxbase per parish area were shown in Appendix 2.

In response to questions, the Section 151 Officer confirmed that Parish Councils were contacted twice.  The first contact being an estimate figure, the second being the finalised position. 

With the recommendations moved and seconded on being put to the vote it was

RESOLVED that:-

(a)    the estimated surplus of £1,444,840 be declared as accruing in the Council’s Collection Fund at 31 March 2026 relating to an estimated Council Tax surplus;

(b)    the Council uses its element of the Collection Fund surplus/deficit in calculating the level of Council Tax in 2026/27; and

(c)    in accordance with the Local Authorities (Calculation of Tax Base) Regulation 1992 (as amended) the amount calculated by the Council, as its Council Tax Base for the whole of the District area for 2026/27 be set at 33,543.15 as detailed in this report and appendices.