To consider a report on the setting of the Council Tax for 2026/2027.

The Council received the submitted report in relation to the setting of Council Tax for 2026/2027.

Councillor Tyerman proposed and Councillor Cowell seconded a motion, which was agreed by the Council (unanimously and by recorded vote) as set out below:

1.       that it be noted on11 December 2025Council approvedthe followingCouncil TaxBases for 2026/27:

a)       for the whole Council area as 49,488.48 [Item T in the formula in Section 31B of the Local Government Finance Act 1992, as amended (the "Act")]; and

b)       for dwellings in the Brixham Town Council area as 6,622.66 to which a Parish precept relates;

2.       that the Police and Crime Commissioner for Devon and Cornwall, and the Devon and Somerset Fire and Rescue Authority have issued precepts to the Council in accordance with Section 40 of the Local Government Finance Act 1992 for each category ofdwellings in theCouncil’s areaas indicatedin thetable in 5. below.

That theCouncil isrecommended toapprove:

3.      the Council Tax requirementfor the Council’s own purposesfor 2026/27 (excluding Brixham Town Council) of £101,159,897;

4.      that the following amounts be calculated for the year 2026/27 in accordance with Chapter Three of the Act:

a.       £458,149,581 being the estimated aggregate of the amounts which the Councilestimates forthe itemsset outin Section31A(2) ofthe Acttaking into account the precept issued to it by Brixham Town Council;

b.      £356,333,561 being the estimated aggregate of the amounts which the Council estimates for the items set out in Section 31A(3) of the Act;

c.       £101,816,020 being the amount by which the aggregate at 4 a. above exceeds the aggregate at 4 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.      £2,057.37 being the amount at 4 c. above (Item R), all divided by Item T (1 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.       £656,123 being the aggregate amount of all special items (Brixham Town Council) referred to in Section 34(1) of the Act; and

f.        £2,044.11 being the amount at 4 d. above less the result given by dividing the amount at 4 e. above by Item T (1 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.

5.       that the Council, in accordance with Chapter Three of the Local Government FinanceAct 1992,hereby setsthe aggregateamounts shownin thetables belowas the amounts of Council Tax for 2026/27 for each part of its area and for each of the categories of dwellings; and

Note: TorbayCouncil’s preceptincludes theAdult SocialCare “precept”set in2016/17 to2018/19 and 2020/21 to 2026/27.

6.      that it is noted that the Council’s basic amount of Council Tax for 2026/27 is not excessive in accordance with principles approved under Section 52ZB Local Government Finance Act 1992. (Refer to paragraph 5.7 of the submitted report).

The voting was taken by roll call as follows:  For:  Councillors Amil, Atiya-Alla, Billings, Brook, Bryant, Bye, Carter, Cowell, George Darling, Mandy Darling, Steve Darling, Fellows, Foster, Fox, Johns, Law, Barbara Lewis, Chris Lewis, Long, Maddison, Penny, Pentney, Spacagna, Stevens, Strang, David Thomas, Jacqueline Thomas, Tolchard, Tranter, Tyerman and Virdee (31);  and Absent:  Councillors Douglas-Dunbar, Harvey, Hutchings, Nicolaou and Twelves (5).