Issue details

Calculation of Council Tax Base for 2026/27

The Council has a legal obligation to calculate a council tax base each financial year. The calculation of the council tax base is a part of the Council’s budget strategy which forms part of the Council’s Policy Framework. This report is part of the process to set the council tax base for the financial year 2026/27 by the statutory deadline of 31 January 2026.

Decision type: Key

Reason Key: Both (expenditure > £250,000 and affects 2 or more wards);

Decision status: For Determination

Wards affected: (All Wards);

Notice of proposed decision first published: 27/10/2025

Anticipated restriction: Public  -

Decision due: 3 Dec 2025 by Executive

Lead member: 7) Executive Member for Finance

Lead director: Director of Finance

Contact: Andrew Humble, Director - Finance and Transformation Email: andrew_humble@middlesbrough.gov.uk.