How we calculate Council Tax per property
To calculate Council Tax payable per property we calculate the tax base, which is the number of properties against which we collect the tax.
The Valuation Office has valued every property and once valued, we allocate the properties with one of the eight valuation bands (Bands A, B, C, D, E, F, G, H).
We multiply each band by a set factor to bring it to the Band D equivalent. We multiply the total of the Band D equivalent by the declared collection rate to give a Council Tax Base. The tax base for Westmorland and Furness for 2025 to 2026 is £96,159.8.
This gives an average Band D tax of £1,966.81 including parish and town council precepts.
Band D Council Tax requirements of the authorities that receive Council Tax
| Authority | Council Tax requirement |
|---|---|
| Westmorland and Furness Authority | £1,918.97 |
| Cumbria Police and Crime Commissioner | £324.00 |
| Cumbria Fire and Rescue Authority | £98.19 |
| Total Band D Council Tax (before Parish Precepts) | £2,341.16 |
| Town/Parish Councils/Meetings (average) | £47.84 |
| Total average Band D Council Tax | £2,389 |
Council Tax funding requirements
Council Tax requirements of the authorities that receive Council Tax.
| Authority | Council Tax requirement (in pounds and millions) |
|---|---|
| Westmorland and Furness Authority | 184.528 |
| Police and Crime Commissioner for Cumbria | 31.155 |
| Cumbria Commissioner Fire and Rescue Authority | 9.442 |
| Total before Town and Parish Councils | 225.125 |
| Parish and Town Councils | 4.600 |
| Total | 229.725 |