URL: https://preston.moderngov.co.uk/ieDecisionDetails.aspx?ID=1353

Decision Maker: Director of Resources & S151 Officer

Outcome:

Is Key Decision?: No

Is Callable In?: Yes

Purpose: The Director of Resources has delegated authority to approve the Tax Base each year for the purpose of setting the level of Council Tax. As all parishes levy a precept, separate Tax Base Calculations are needed for each parish area and the part of the city not served by a parish, together with a combined Tax Base for the whole area. This report sets out the Council Tax Base Calculation for 2026/27.

Content: Resolved - (i) the Director for Resources approved the calculation of the Council Tax Base for 2026/27, as set out at Table 1, and,   (ii) That the Council Tax Base be determined in accordance with the Local Authorities (Calculation of Tax Base) (England) Regulations 2012. The amounts calculated by Preston City Council as the Tax Base for the whole and various parts of the local authority area for the year 2026/27 which shall be:   Table 1 Number of Band D Equivalent Properties Non Parish Areas Parish Areas: 30,703.7 - Barton 671.0 - Broughton 1,800.7 - Goosnargh 728.5 - Grimsargh 1,392.9 - Haighton 116.4 - Lea and Cottam 2,997.5 - Whittingham 1,765.2 - Woodplumpton     2,890.2 - Ingol and Tanterton   2,156.8   45,222.9  

Date of Decision: January 15, 2026