Agenda item

To receive and consider a report from the Director of Finance asking Members to approve the rate of council tax for 2026/27.

Councillor Douglas moved and Councillor Lomas seconded, the Council Tax resolution for 2026/27, the details of which were set out in the Council papers under agenda item 9.

A named vote was required on the Council Tax Resolution 2026/27.

The vote was as follows:

The motion was declared CARRIED, and it was

Resolved:

i)              That it be noted that on 28 November 2025 the Chief Finance Officer, under her delegated authority, calculated the council tax base for the year 2026/27:

a)   for the whole Council area as 69,978.60 [Item T in the formula in Section 31B of the Local Government Finance Act 1992, as amended (the “Act”)]; and

b)   for those dwellings in those parts of its area to which a Parish precept relates as in column 1 in the attached Schedule A.

ii)             Calculate that the Council Tax requirement for the Council’s own purposes for 2026/27 (excluding Parish precepts) is £127,181,207.

iii)           That the following amounts be calculated for the year 2026/27 in accordance with Sections 31 to 36 of the Act:

(a)      £605,666,340     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.

(b)      £477,278,872     being the aggregate of the amounts which the Council estimates for the items set out in Section 31A(3) of the Act.

(c)      £128,387,468     being the amount by which the aggregate at 10(a) above exceeds the aggregate at 10(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].

(d)      £1,834.67           being the amount at 10(c) above [Item R], all divided by Item T (8(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).

(e)      £1,206,261         being the aggregate amount of all special items (Parish precepts) referred to in Section 34(1) of the Act (as per the attached Schedule A).

(f)        £1,817.43           being the amount at 10(d) above less the result given by dividing the amount at 10(e) above by Item T (8(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 relates.

iv)           To note that the Mayoral Combined Authority (including Fire and Rescue Services) and the Mayor in regards to Policing has issued precepts to the Council in accordance with Section 40 of the Act for each category of dwellings in the Council’s area as indicated in the tables below.

v)             That the Council, in accordance with sections 30 and 36 of the Act, hereby sets the aggregate amounts shown in the tables below, and at Schedule B for Parished areas, as the amounts of council tax for 2026/27 for each part of its area and for each of the categories of dwellings.

City of York Council

Mayoral Policing Precept

Mayoral General (including Fire and Rescue)

Aggregate of Council Tax Requirements (excluding Parished Areas)

vi)           Determine that the Council’s basic amount of council tax for 2026/27 is not excessive in accordance with the principles approved under section 52ZB of the Act.  As the billing authority, the Council has not been notified by a major precepting authority that its relevant basic amount of council tax for 2026/27 is excessive and that the billing authority is not required to hold a referendum in accordance with Section 52ZK Local Government Finance Act 1992.

Reason: In order to set a balanced budget and council tax charge by the statutory deadline.