Issue - meetings
Council tax 2026/27
Meeting: 25/02/2026 - Council (Item 83)
83 Council tax 2026/27 
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Purpose
To enable West Oxfordshire District Council (‘the Council’) to calculate and set the Council Tax for 2026/27.
Recommendation
1. That the Council passes the resolution set out in Annex A to the report.
Additional documents:
Minutes:
Councillors Natalie King and David Jackson left the room.
Councillor Andy Graham introduced the item, the purpose of which was to enable West Oxfordshire District Council (‘the Council’) to calculate and set the Council Tax for 2026/27.
Councillor Alaric Smith seconded the recommendations which were put to the vote and agreed by Council
Council Resolved to:
Recommendations for the Council Tax Resolution 2026/27 The Council Resolves to:
1) Note that for the purpose of the Local Government Finance Act 1992 Section 35(2), there are no special expenses for the District Council in 2026/27;
2) Note that at its meeting held on 14 January 2026 the Executive acknowledged the calculation of the Council Tax Base for 2026/27: a) b) for the whole Council area as 49,561.59 [item T in the formula in Section 31B of the Local Government Finance Act 1992, as amended (the “Act”)]; and for dwellings in those parts of its area to which a Parish Precept relates as in the attached Schedule 1.
3) Agree that the Council Tax requirement for the Council’s own purposes for 2026/27 (excluding Parish Precepts and Special Expenses) is £134.38
4) Agree that the following amounts be calculated for the year 2026/27 in accordance with Sections 31 to 36 of the Act: a) b) c) d) e) f) g) h) £57,406,989 being the aggregate of the amounts which the 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 and any additional special expenses. £44,427,124 being the aggregate of the amounts which the Council estimates for the items set out in Section 31A (3) of the Act. £12,979,865 being the amount by which the aggregate at 4(a) above exceeds the aggregate at 4(b) above, calculated by the Council, in accordance with Section 31A(4) of the Act, as its Council Tax requirement for the year (Item R in the formula in Section 31B of the Act). £261.89 being the amount at 4(c) above (Item R), all divided by Item T (2(a) above), calculated by the Council, in accordance with Section 31B of the Act, as the basic amount of its Council Tax for the year (including Parish Precepts and Special Expenses); £6,319,779 being the aggregate amount of all special items (Parish Precepts and Special Expenses) referred to in Section 34(1) of the Act as per the attached Schedule 2. £134.38 being the amount at 4(d) above less the result given by dividing the amount at 4(e) above by Item T(2(a) above), calculated by the Council, in accordance with Section 34(2) of the Act, as the basic amount of its Council Tax for the year for dwellings in those parts of its area to which no Parish Precept or special item relates; the amounts shown in Schedule 2 being the amounts given by adding to the amount at 4(f) above, the amounts of the special item or items relating to dwellings in those parts of the Council’s area shown in Schedule ... view the full minutes text for item 83