Decision details

The calculation of the tax base for the area and the amounts for each Parish are set out for the Chief Finance Officer (as authorised Section 151 officer) to approve, and to notify the relevant precepting bodies accordingly. The Section 151 Officer is required to estimate the amount of any surplus or deficit on the Collection Fund as at 31st March 2026. This must be done by the 15th January 2026 (or first working day thereafter), and this report also asks the Chief Finance Officer to approve the balance projected related to Council Tax.

In accordance with regulations for the Council Tax regime, it is necessary for each Billing Authority to resolve the calculation of the Council Tax base for its area before the details are provided to the major Precepting Authorities for use in their calculations. The information must be notified between 1st December and 31st January in the financial year preceding that to which the tax base applies.

The Council Tax base figure is used as the basis to calculate the Council Tax charges for Bath & North East Somerset Council and each of the individual Parish precepts for the area. It also contributes to the tax bases of the Avon & Somerset Police Authority and the Avon Fire & Rescue Service.

Consultation has taken place between the Head of Financial Services, the Head of Corporate Finance, and the Chief Finance Officer (S151).

That the calculation of the Council’s tax base for the year 2026-27 as set out in this report be approved.

The amount calculated by Bath & North East Somerset Council as its tax base for the whole area for the year 2026-27 shall be 71,327.90 after adjustment for discretionary changes to discounts and exemptions, the impact of the Council Tax Support scheme (CTS), and projected growth in tax base during 2026-27.

The detailed calculations allow for a ninety-nine point zero per cent collection rate (99.00%). For the parts of the area listed below for the year 2026-27, the adjusted tax base shall be:

Taxbase
Bath 34,552.77
Bathampton 781.29
Batheaston 1,210.69
Bathford 861.72
Camerton 285.69
Charlcombe 225.18
Chelwood 70.29
Chew Magna 683.43
Chew Stoke 490.54
Claverton 81.07
Clutton 620.73
Combe Hay 111.79
Compton Dando 307.54
Compton Martin 264.30
Corston 196.30
Dunkerton & Tunley 238.42
East Harptree 339.73
Englishcombe 156.37
Farmborough 536.94
Farrington Gurney 330.38
Freshford 324.41
High Littleton 878.31
Hinton Blewett 144.16
Hinton Charterhouse 240.05
Kelston 94.29
Keynsham 7,179.66
Marksbury 196.38
Midsomer Norton 4,119.29
Monkton Combe 184.54
Nempnett Thrubwell 115.67
Newton St. Loe 72.22
North Stoke 52.33
Norton Malreward 110.03
Paulton 2,134.30
Peasedown St. John 2,184.17
Priston 134.12
Publow 499.83
Radstock 1,795.88
Saltford 1,847.42
Shoscombe 183.57
South Stoke 390.55
St. Catherine 52.36
Stanton Drew 329.53
Stowey Sutton 686.55
Swainswick 142.05
Temple Cloud with Cameley 557.32
Timsbury 978.80
Ubley 184.55
Wellow 262.20
West Harptree 238.06
Westfield 1,973.19
Whitchurch 696.94
Total 71,327.90

The projected deficit on the collection fund as at the end of 2025-26 related to Council Tax is declared at £200,000.

Option 1 -
Option 2 -
Option 3 -