Agenda item

To consider the report of the Corporate Lead Officer: Finance and Procurement upon Council Tax Setting for 2025/26

Meeting of Council, Monday, 3rd March, 2025 10.00 am (Item 6.)

Minutes:

Councillor Gareth Davies, Cabinet Member for Finance and Procurement presented the report to Council. Members enquired as to the frequency of payments to the Town and Community Council, and it was confirmed that payments are made in 3 equal instalments at the end of April, July and October.

Following a vote it was RESOLVED:

3.1 To note that at its meeting on 03/12/24 the following amounts were approved by the Council’s Cabinet for the year 2025/26 in accordance with regulations made under Section 33(5) of the Local Government Finance Act 1992:

(a) 34,421.81 being the amount calculated by the Council, in accordance with the Local Authorities (Calculation of Council Tax Base) (Wales) Regulations 1995, as amended by the Local Authorities (Calculation of Council Tax Base) and Council Tax (Prescribed Classes of Dwellings) (Wales) (Amendment) Regulations 2004, as its Council Tax Base for the area.

(b) PART OF THE COUNCIL’S AREA

The Town and Community	Council	The Town and Community	Council
Council Areas of	Tax	Council Areas of	Tax
	Base		Base
Aberystwyth	4210.03	Tregaron	559.61
Aberaeron	829.24	Ysbyty Ystwyth	225.02
Aberteifi / Cardigan	1917.01	Ystrad Fflur	336.21
Llanbedr Pont Steffan / Lampeter	1024.63	Ystrad Meurig	165.10
Cei Newydd / New Quay	946.14	Ciliau Aeron	429.40
Borth	839.9	Henfynyw	531.50
Ceulanamaesmawr	439.81	Llanarth	753.15
Blaenrheidol	214.71	Llandysiliogogo	587.10
Geneu'r Glyn	363.41	Llanfair Clydogau	311.45
Llanbadarn Fawr	904.06	Llanfihangel Ystrad	678.25
Llangynfelin	279.45	Llangybi	285.02
Llanfarian	790.20	Llanllwchaiarn	526.9
Llangwyryfon	271.82	Llansantffraed	642.25
Llanilar	493.8	Llanwenog	608.48
Llanrhystud	472.87	Llanwnnen	225.21
Melindwr	550.47	Dyffryn Arth	607.23
Pontarfynach	269.25	Aberporth	1211.61
Tirymynach	827.82	Beulah	917.88
Trawsgoed	467.11	Llandyfriog	869.94
Trefeurig	823.28	Llandysul	1294.87
Faenor	827.17	Llangoedmor	620.94
Ysgubor-y-Coed	178.55	Llangrannog	482.89
Llanddewi Brefi	311.35	Penbryn	816.65
Llangeitho	380.13	Troedyraur	686.92
Lledrod	325.30	Y Ferwig	695.85
Nantcwnlle	394.87

COUNCIL TAX BASE 34,421.81

being the amounts calculated by the Council, in accordance with Regulation 6 of the 1995 Regulations (as amended by the 2004 Regulations), as the amounts of its Council Tax Base for the year for dwellings in those parts of its area to which one or more special items relate;

3.2 To approve the amounts calculated by the Council for the year 2025/26 in accordance with Sections 32 to 36 of the Local Government Finance Act 1992 as set out below:-

(a) £298,637,969 being the aggregate of the amounts which the Council estimates for the items set out in Section 32(2)(a) to (e) of the Act. This includes £180,000 in respect of National Non-Domestic Rates Relief.

(b) £87,793,000 being the aggregate of the amounts which the Council estimates for the items set out in Section 32(3)(a) to (c) of the Act.

(c) £210,844,969 being the amount by which the aggregate at (a) above exceeds the aggregate at (b) above, calculated by the Council, in accordance with Section 32(4) of the Act, as its budget requirement for the year.

(d) £144,224,579 being the aggregate of the sums which the Council estimates will be payable for the year into its Council Fund in respect of redistributed non-domestic rates and its revenue support grant.

(e) £1,935.41 being the amount at (c) above, less the amount at (d) above divided by the Council Tax Base, calculated by the Council, in accordance with Section 33(1) of the Act, as the basic amount of its Council Tax for the year.

(f) £1,681,236 being the aggregate amount of all special items referred to in Section 34(1) of the Act.

(g) £1,886.57 being the amount at (e) above less the result given by dividing the amount at (f) above by the Council Tax Base calculated by the Council, in accordance with Section 34(2) of the Act, as the basic amount of its Council Tax for the year.

(h) PART OF THE COUNCIL’S AREA

The Town and Community Council Areas of:	Basic Council	The Town and Community Council Areas of:	Basic Council
	Tax		Tax
ABERYSTWYTH	2,042.61	TREGARON	1,940.18
ABERAERON	1,947.72	YSBYTY YSTWYTH	1,897.68
ABERTEIFI / CARDIGAN	1,938.23	YSTRAD FFLUR	1,912.48
LLANBEDR P.S. / LAMPETER	1,945.13	YSTRAD MEURIG	1,901.57
CEI NEWYDD / NEW QUAY	1,933.07	CILIAU AERON	1,900.54
BORTH	1,932.20	HENFYNYW	1,899.74
CEULANAMAESMAWR	1,925.22	LLANARTH	1,903.22
BLAENRHEIDOL	1,906.52	LLANDYSILOGOGO	1,912.80
GENEU’R GLYN	1,915.46	LLANFAIR CLYDOGAU	1,909.05
LLANBADARN FAWR	1,952.94	LLANFIHANGEL YSTRAD	1,901.24
LLANGYNFELIN	1,916.09	LLANGYBI	1,905.13
LLANFARIAN	1,918.21	LLANLLWCHAEARN	1,909.18
LLANGWYRYFON	1,903.13	LLANSANTFFRAED	1,933.28
LLANILAR	1,901.76	LLANWENOG	1,907.93
LLANRHYSTUD	1,911.10	LLANWNNEN	1,903.21
MELINDWR	1,900.19	DYFFRYN ARTH	1,910.53
PONTARFYNACH	1,899.57	ABERPORTH	1,934.34
TIRYMYNACH	1,922.81	BEULAH	1,924.70
TRAWSGOED	1,898.56	LLANDYFRIOG	1,915.31
TREFEURIG	1,910.86	LLANDYSUL	1,928.28
FAENOR	1,927.41	LLANGOEDMOR	1,942.94
YSGUBOR-Y-COED	1,908.13	LLANGRANNOG	1,910.49
LLANDDEWI BREFI	1,944.38	PENBRYN	1,904.94
LLANGEITHO	1,901.04	TROEDYRAUR	1,901.13
LLEDROD	1,895.20	Y FERWIG	1,925.46
NANTCWNLLE	1,892.90

being the amounts given by adding to the amount at 3.2(g) above the amounts of the special item or items relating to dwellings in those parts of the Council’s area mentioned above divided in each case by the amount at 3.1(b) above, calculated by the Council, in accordance with Section 34(3) of the Act, as the basic amounts of its council tax for the year for dwellings in those parts of its area to which one or more special items relate.

(i) PART OF THE COUNCIL’S AREA

Community	A	B	C	D	E	F	G	H	I
Council	£	£	£	£	£	£	£	£	£

Aberystwyth	1361.74	1588.69	1815.65	2042.61	2496.53	2950.44	3404.35	4085.22	4766.09
Aberaeron	1298.48	1514.89	1731.31	1947.72	2380.55	2813.38	3246.20	3895.44	4544.68
Aberteifi / Cardigan	1292.15	1507.51	1722.87	1938.23	2368.95	2799.67	3230.38	3876.46	4522.54
Llanbedr P.S. / Lampeter	1296.75	1512.88	1729.00	1945.13	2377.38	2809.64	3241.88	3890.26	4538.64
Cei Newydd / New Quay	1288.71	1503.50	1718.28	1933.07	2362.64	2792.22	3221.78	3866.14	4510.50
Borth	1288.13	1502.82	1717.51	1932.20	2361.58	2790.96	3220.33	3864.40	4508.47
Ceulanamaesmawr	1283.48	1497.39	1711.31	1925.22	2353.05	2780.88	3208.70	3850.44	4492.18
Blaenrheidol	1271.01	1482.85	1694.68	1906.52	2330.19	2753.87	3177.53	3813.04	4448.55
Geneu'r Glyn	1276.97	1489.80	1702.63	1915.46	2341.12	2766.78	3192.43	3830.92	4469.41
Llanbadarn Fawr	1301.96	1518.95	1735.95	1952.94	2386.93	2820.92	3254.90	3905.88	4556.86
Llangynfelin	1277.39	1490.29	1703.19	1916.09	2341.89	2767.69	3193.48	3832.18	4470.88
Llanfarian	1278.80	1491.94	1705.07	1918.21	2344.48	2770.75	3197.01	3836.42	4475.83
Llangwyryfon	1268.75	1480.21	1691.67	1903.13	2326.05	2748.97	3171.88	3806.26	4440.64
Llanilar	1267.84	1479.14	1690.45	1901.76	2324.38	2746.99	3169.60	3803.52	4437.44
Llanrhystud	1274.06	1486.41	1698.75	1911.10	2335.79	2760.48	3185.16	3822.20	4459.24
Melindwr	1266.79	1477.92	1689.06	1900.19	2322.46	2744.72	3166.98	3800.38	4433.78
Pontarfynach	1266.38	1477.44	1688.51	1899.57	2321.70	2743.83	3165.95	3799.14	4432.33
Tirymynach	1281.87	1495.52	1709.16	1922.81	2350.10	2777.40	3204.68	3845.62	4486.56
Trawsgoed	1265.70	1476.66	1687.61	1898.56	2320.46	2742.37	3164.26	3797.12	4429.98
Trefeurig	1273.90	1486.22	1698.54	1910.86	2335.50	2760.14	3184.76	3821.72	4458.68
Faenor	1284.94	1499.09	1713.25	1927.41	2355.73	2784.04	3212.35	3854.82	4497.29
Ysgubor-y-Coed	1272.08	1484.10	1696.11	1908.13	2332.16	2756.19	3180.21	3816.26	4452.31
Llanddewi Brefi	1296.25	1512.29	1728.34	1944.38	2376.47	2808.55	3240.63	3888.76	4536.89
Llangeitho	1267.36	1478.58	1689.81	1901.04	2323.50	2745.95	3168.40	3802.08	4435.76
Lledrod	1263.46	1474.04	1684.62	1895.20	2316.36	2737.52	3158.66	3790.40	4422.14
Nantcwnlle	1261.93	1472.25	1682.58	1892.90	2313.55	2734.19	3154.83	3785.80	4416.77
Tregaron	1293.45	1509.03	1724.60	1940.18	2371.33	2802.49	3233.63	3880.36	4527.09
Ysbyty Ystwyth	1265.12	1475.97	1686.83	1897.68	2319.39	2741.10	3162.80	3795.36	4427.92
Ystrad Fflur	1274.98	1487.48	1699.98	1912.48	2337.48	2762.48	3187.46	3824.96	4462.46
Ystrad Meurig	1267.71	1479.00	1690.28	1901.57	2324.14	2746.72	3169.28	3803.14	4437.00
Ciliau Aeron	1267.02	1478.20	1689.37	1900.54	2322.88	2745.23	3167.56	3801.08	4434.60
Henfynyw	1266.49	1477.57	1688.66	1899.74	2321.91	2744.07	3166.23	3799.48	4432.73
Llanarth	1268.81	1480.28	1691.75	1903.22	2326.16	2749.10	3172.03	3806.44	4440.85
Llandysiliogogo	1275.20	1487.73	1700.27	1912.80	2337.87	2762.94	3188.00	3825.60	4463.20
Llanfair Clydogau	1272.70	1484.81	1696.93	1909.05	2333.29	2757.52	3181.75	3818.10	4454.45
Llanfihangel Ystrad	1267.49	1478.74	1689.99	1901.24	2323.74	2746.24	3168.73	3802.48	4436.23
Llangybi	1270.08	1481.77	1693.45	1905.13	2328.49	2751.86	3175.21	3810.26	4445.31
Llanllwchaearn	1272.78	1484.92	1697.05	1909.18	2333.44	2757.71	3181.96	3818.36	4454.76
Llansantffraed	1288.85	1503.66	1718.47	1933.28	2362.90	2792.52	3222.13	3866.56	4510.99
Llanwenog	1271.95	1483.94	1695.94	1907.93	2331.92	2755.90	3179.88	3815.86	4451.84
Llanwnnen	1268.80	1480.27	1691.74	1903.21	2326.15	2749.09	3172.01	3806.42	4440.83
Dyffryn Arth	1273.68	1485.97	1698.25	1910.53	2335.09	2759.66	3184.21	3821.06	4457.91
Aberporth	1289.56	1504.48	1719.41	1934.34	2364.20	2794.05	3223.90	3868.68	4513.46
Beulah	1283.13	1496.99	1710.84	1924.70	2352.41	2780.13	3207.83	3849.40	4490.97
Llandyfriog	1276.87	1489.68	1702.50	1915.31	2340.94	2766.56	3192.18	3830.62	4469.06
Llandysul	1285.52	1499.77	1714.03	1928.28	2356.79	2785.30	3213.80	3856.56	4499.32
Llangoedmor	1295.29	1511.17	1727.06	1942.94	2374.71	2806.47	3238.23	3885.88	4533.53
Llangrannog	1273.66	1485.93	1698.21	1910.49	2335.05	2759.60	3184.15	3820.98	4457.81
Penbryn	1269.96	1481.62	1693.28	1904.94	2328.26	2751.58	3174.90	3809.88	4444.86
Troedyraur	1267.42	1478.65	1689.89	1901.13	2323.61	2746.08	3168.55	3802.26	4435.97
Y Ferwig	1283.64	1497.58	1711.52	1925.46	2353.34	2781.22	3209.10	3850.92	4492.74

being the amounts given by multiplying the amounts at 3.2(h) above by the number which, in the proportion set out in Section 5(1) of the Act, is applicable to dwellings listed in a particular valuation band divided by the number which in that proportion is applicable to dwellings listed in valuation band D, calculated by the Council, in accordance with Section 36(1) of the Act, as the amounts to be taken into account for the year in respect of categories of dwellings listed in different valuation bands.

3.3 To note the amounts in precepts issued to the Council by the Police and Crime Commissioner for Dyfed-Powys for 2025/26 in accordance with Section 47 of the Police Reform and Social Responsibility Act, for each category of dwelling as shown below:-

Dyfed-Powys Police Council Tax

VALUATION BANDS

A	B	C	D	E	F	G	H	I
£	£	£	£	£	£	£	£	£
240.45	280.53	320.60	360.68	440.83	520.98	601.13	721.36	841.59

3.4 To set the Council Tax in accordance with Section 30 of the Local Government Finance Act 1992. Having calculated the aggregate in each case of the amounts at 3.2(i) and 3.3 above, the Council, in accordance with Section 30(2) of the Local Government Finance Act 1992, hereby sets the following amounts, which can be seen in Appendix A, as the amounts of Council Tax for the year 2025/26 for each of the categories of dwellings.

THE TOWN AND	Band	Band	Band	Band	Band	Band	Band	Band	Band
COMMUNITY COUNCIL	A	B	C	D	E	F	G	H	I
AREAS OF:	£	£	£	£	£	£	£	£	£
Aberystwyth	1602.20	1869.22	2136.26	2403.29	2937.36	3471.42	4005.49	4806.58	5607.67
Aberaeron	1538.94	1795.42	2051.92	2308.40	2821.38	3334.36	3847.34	4616.80	5386.26
Aberteifi / Cardigan	1532.61	1788.04	2043.48	2298.91	2809.78	3320.65	3831.52	4597.82	5364.12
Llanbedr P.S. / Lampeter	1537.21	1793.41	2049.61	2305.81	2818.21	3330.62	3843.02	4611.62	5380.22
Cei Newydd / New Quay	1529.17	1784.03	2038.89	2293.75	2803.47	3313.20	3822.92	4587.50	5352.08
Borth	1528.59	1783.35	2038.12	2292.88	2802.41	3311.94	3821.47	4585.76	5350.05
Ceulanamaesmawr	1523.94	1777.92	2031.92	2285.90	2793.88	3301.86	3809.84	4571.80	5333.76
Blaenrheidol	1511.47	1763.38	2015.29	2267.20	2771.02	3274.85	3778.67	4534.40	5290.13
Geneu'r Glyn	1517.43	1770.33	2023.24	2276.14	2781.95	3287.76	3793.57	4552.28	5310.99
Llanbadarn Fawr	1542.42	1799.48	2056.56	2313.62	2827.76	3341.90	3856.04	4627.24	5398.44
Llangynfelin	1517.85	1770.82	2023.80	2276.77	2782.72	3288.67	3794.62	4553.54	5312.46
Llanfarian	1519.26	1772.47	2025.68	2278.89	2785.31	3291.73	3798.15	4557.78	5317.41
Llangwyryfon	1509.21	1760.74	2012.28	2263.81	2766.88	3269.95	3773.02	4527.62	5282.22
Llanilar	1508.30	1759.67	2011.06	2262.44	2765.21	3267.97	3770.74	4524.88	5279.02
Llanrhystud	1514.52	1766.94	2019.36	2271.78	2776.62	3281.46	3786.30	4543.56	5300.82
Melindwr	1507.25	1758.45	2009.67	2260.87	2763.29	3265.70	3768.12	4521.74	5275.36
Pontarfynach	1506.84	1757.97	2009.12	2260.25	2762.53	3264.81	3767.09	4520.50	5273.91
Tirymynach	1522.33	1776.05	2029.77	2283.49	2790.93	3298.38	3805.82	4566.98	5328.14
Trawsgoed	1506.16	1757.19	2008.22	2259.24	2761.29	3263.35	3765.40	4518.48	5271.56
Trefeurig	1514.36	1766.75	2019.15	2271.54	2776.33	3281.12	3785.90	4543.08	5300.26
Faenor	1525.40	1779.62	2033.86	2288.09	2796.56	3305.02	3813.49	4576.18	5338.87
Ysgubor-y-Coed	1512.54	1764.63	2016.72	2268.81	2772.99	3277.17	3781.35	4537.62	5293.89
Llanddewi Brefi	1536.71	1792.82	2048.95	2305.06	2817.30	3329.53	3841.77	4610.12	5378.47
Llangeitho	1507.82	1759.11	2010.42	2261.72	2764.33	3266.93	3769.54	4523.44	5277.34
Lledrod	1503.92	1754.57	2005.23	2255.88	2757.19	3258.50	3759.80	4511.76	5263.72
Nantcwnlle	1502.39	1752.78	2003.19	2253.58	2754.38	3255.17	3755.97	4507.16	5258.35
Tregaron	1533.91	1789.56	2045.21	2300.86	2812.16	3323.47	3834.77	4601.72	5368.67
Ysbyty Ystwyth	1505.58	1756.50	2007.44	2258.36	2760.22	3262.08	3763.94	4516.72	5269.50
Ystrad Fflur	1515.44	1768.01	2020.59	2273.16	2778.31	3283.46	3788.60	4546.32	5304.04
Ystrad Meurig	1508.17	1759.53	2010.89	2262.25	2764.97	3267.70	3770.42	4524.50	5278.58
Ciliau Aeron	1507.48	1758.73	2009.98	2261.22	2763.71	3266.21	3768.70	4522.44	5276.18
Henfynyw	1506.95	1758.10	2009.27	2260.42	2762.74	3265.05	3767.37	4520.84	5274.31
Llanarth	1509.27	1760.81	2012.36	2263.90	2766.99	3270.08	3773.17	4527.80	5282.43
Llandysiliogogo	1515.66	1768.26	2020.88	2273.48	2778.70	3283.92	3789.14	4546.96	5304.78
Llanfair Clydogau	1513.16	1765.34	2017.54	2269.73	2774.12	3278.50	3782.89	4539.46	5296.03
Llanfihangel Ystrad	1507.95	1759.27	2010.60	2261.92	2764.57	3267.22	3769.87	4523.84	5277.81
Llangybi	1510.54	1762.30	2014.06	2265.81	2769.32	3272.84	3776.35	4531.62	5286.89
Llanllwchaearn	1513.24	1765.45	2017.66	2269.86	2774.27	3278.69	3783.10	4539.72	5296.34
Llansantffraed	1529.31	1784.19	2039.08	2293.96	2803.73	3313.50	3823.27	4587.92	5352.57
Llanwenog	1512.41	1764.47	2016.55	2268.61	2772.75	3276.88	3781.02	4537.22	5293.42
Llanwnnen	1509.26	1760.80	2012.35	2263.89	2766.98	3270.07	3773.15	4527.78	5282.41
Dyffryn Arth	1514.14	1766.50	2018.86	2271.21	2775.92	3280.64	3785.35	4542.42	5299.49
Aberporth	1530.02	1785.01	2040.02	2295.02	2805.03	3315.03	3825.04	4590.04	5355.04
Beulah	1523.59	1777.52	2031.45	2285.38	2793.24	3301.11	3808.97	4570.76	5332.55
Llandyfriog	1517.33	1770.21	2023.11	2275.99	2781.77	3287.54	3793.32	4551.98	5310.64
Llandysul	1525.98	1780.30	2034.64	2288.96	2797.62	3306.28	3814.94	4577.92	5340.90
Llangoedmor	1535.75	1791.70	2047.67	2303.62	2815.54	3327.45	3839.37	4607.24	5375.11
Llangrannog	1514.12	1766.46	2018.82	2271.17	2775.88	3280.58	3785.29	4542.34	5299.39
Penbryn	1510.42	1762.15	2013.89	2265.62	2769.09	3272.56	3776.04	4531.24	5286.44
Troedyraur	1507.88	1759.18	2010.50	2261.81	2764.44	3267.06	3769.69	4523.62	5277.55
Y Ferwig	1524.10	1778.11	2032.13	2286.14	2794.17	3302.20	3810.24	4572.28	5334.32

Supporting documents: