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Council Tax base 2026/2027

by Emily Maguire

Council has tonight approved the Council Tax Base for 2026/27 – an estimate of the number of residential properties in the Borough which are subject to Council Tax.

The proposed 2026/27 Council Tax Base is 40,313 Band D equivalent properties. This represents an increase of 675 Band D properties (1.7%) on the 2025/26 Tax Base and would generate extra Council Tax receipts of approximately £1.3m per year (before any annual increase in the level of Council Tax for 2026/27).

The Council’s approach to encouraging and delivering economic and housing growth has been a major driver in the Council’s financial strategy in recent years. It has helped to maintain the delivery of key public services through the additional Council Tax receipts which are generated.

This growth has helped Knowsley to increase its Council Tax Base by 21% over the last 10 years – providing the Council with an extra £13m in permanent funding, without which equivalent cuts to Council services would have had to be made.

In line with national trends, growth in Knowsley’s Council Tax Base has slowed in recent years due mainly to reductions in the pace of house building caused by national economic challenges, and an increase in Council Tax discounts due to the ongoing cost-of-living pressures experienced by Knowsley residents.

In addition, each January, the Council is also required to forecast the expected balance on the Council Tax Collection Fund at the end of the current year. For 2025/26, there is a forecast surplus of £0.757m across all precepting authorities. This has been achieved due to one-off income from empty property premiums, plus a combination of increased new occupations and slightly lower discounts than previously estimated. The Council’s share of this surplus is £0.628m and this will be available for consideration as part of the forthcoming 2026/27 budget setting process.

Cllr Jayne Lonergan, Cabinet Member for Resources, said “Our ambitious house building programme has helped to increase the funding we receive through Council Tax. However, the demand for our services has also increased.

“I am pleased that we are reporting a positive picture in terms of our Council Tax base and we will continue to deliver our ambitious plans for the Borough which will help to ensure we can provide the support and services Knowsley residents and businesses value and need.”