Information for parish and town councils about their parish tax bases
Your Parish Precept
As a Parish or Town Council you are required to set a parish precept for the forthcoming year and notify it to us by 31 January each year.
The amount of council tax charged to your residents for your parish precept depends on your taxbase and the precept you set.
Your taxbase is an estimate of how much council tax you can raise in your area. It counts the number of domestic properties, and adjusts for the impact of discounts, exemptions, premiums and council tax support.
You can use the drop-down below to select your Parish or Town Council and see your taxbase figure, precept, and council tax charge for 2024/2025
All the figures are worked out using council tax band D. This is then converted to the charge for the other council tax bands as below. For example, if your band D council tax charge is £9, your band A charge is £6 and your band H charge is £18.
| Council tax band A-D | Council tax band E-H |
|---|---|
| A - 6/9ths | E - 11/9ths |
| B - 7/9ths | F - 13/9ths |
| C - 8/9ths | G - 15/9ths |
| D - 9/9ths | H - 18/9ths |
Calculating your Parish Precept
Your parish precept should always reflect the amount you wish to raise for the year. However you will need to be aware of how the calculation works to ensure you take into account the extra council tax premium from second homes.
There are two ways of calculating the figures:
Option 1
Based on the total Precept you want to raise.
| Precept required | £15,000 |
| Council Taxbase | 600 band D equivalent properties |
| Band D council tax charge (£15,000 divided by 600) |
£25.00 |
Option 2
Based on the council tax Band D you want to charge.
| Band D council tax charge | £30.00 |
| Council Taxbase | 600 band D equivalent properties |
| Precept raised (£30.00 multiplied by 600) |
£15,750 |
The new council tax premium for Second Homes
From 1 April 2025 we will charge second homeowners an additional 100% council tax, so they pay double the usual council tax charge.
If you have second homes in your area this will affect your parish taxbase. The extra charge raises extra council tax so any second homes in your area increase your parish taxbase.
You will need to take these changes into account when setting your parish precept.
We have made some estimates of the possible impact the second homes changes will have on your parish taxbase.
These figures are only for information at present and should not be relied on for any budget setting processes.