The report advises Members on the estimated tax base for Council Tax purposes. It identifies potential changes to the tax base expected in the forthcoming year and recommends the tax base for 2023-24 for the council and parish areas.

The report also provides the anticipated balance on the Council Tax account as at 31 March 2023 which will be credited to major preceptors and this Council in accordance with regulations.

The distribution of balances to precepting authorities is an important part of their respective budget setting processes and a decision at this time enables timely advice to those authorities. It also enables timely consideration in relation to the Council’s own budget strategy for the coming financial year.