Question to the Ministry of Housing, Communities and Local Government:

To ask the Secretary of State for Housing, Communities and Local Government, pursuant to the answer of 10 June 2026, to Question 5955, on Council Tax, where (a) police, (b) fire, (c) social care, (d) GLA / combined authority mayoral, council tax precepts are included in the calculation of the notional council tax figure.

The technical annex on the resources adjustment published at the final Local Government Finance Settlement 2026-27 sets out how the band D equivalent council tax base is calculated (Technical annex on the Resources Adjustment (measure of tax base) - GOV.UK). The technical annex publishes authority-level Band D equivalent tax base figures used in the modelling of the resource adjustment.

The notional council tax used in this adjustment is set at the average level of Council Tax in England. This includes the social care precept and the fire precept but does not include police or parish precepts. Mayoral precepts are not included, except for the fire element.

In response to UIN 20355, the department does not make such a comparison.