This guide outlines important information about your Council Tax and Business Rates, and how your money is used to deliver services across Bath and North East Somerset.
Introduction Message from the Leader Council Tax plays a vital role in funding the essential local services that you, your family and the wider community rely on every day. Bath & North East Somerset Council is firmly committed to protecting and investing in frontline services, including adults’ and children’s care, as well spending on our roads, culture and keeping our environment clean and green.
Thanks to prudent financial management and making the most of our assets, I am pleased to report that we have once again set a balanced budget for the coming financial year. This is despite facing a £12.5m cut over the next three years, as a result of the government’s Fair Funding review.
Here’s how we’re investing in the things that matter to you:
£9.6m in Children’s Services and Adult Social Care, where pressures continue to grow for the first time we’ll be investing £500k to help foster families improve their homes, which means more children can be cared for locally transport, road maintenance, and improving walking and cycling routes, including £1.1m for electric vehicle charging infrastructure investment in schools, including Special Educational Needs and Disabilities (SEND) provision, with £1.8m to prepare the Culverhay site ready for work to deliver new specialist places investing £350k in programmes like Language for Life to reduce the gap in educational outcomes for children £320k investment to help tackle domestic violence, address anti-social behaviour and tackle crime related to alcohol and substance misuse upgrades to community facilities, including £881k for Odd Down Sports Ground, additional indoor and outdoor fitness spaces, and improved facilities for families with young children £360k play area refurbishment in parks £1.8m to explore the potential for green hydroelectric power at Pulteney Gate next to the weir, which could one day help power Bath's Guildhall, as well as funding alternative options for the existing radial gate In addition, we continue to run the Community Contribution scheme for 2026 to 27. The scheme gives you the chance to pay into a good causes fund to help local charity, community, and voluntary groups to reduce inequalities in the area.
Contributing is entirely a matter of choice. Anything you do contribute is separate from your Council Tax, and you can donate more than once. The minimum contribution is £5, and there is no maximum.
The application process for grants is run by us but the money is not used to supplement council services. If you would like to contribute or want more information, visit the Community Contribution Fund web page or type ‘bathnes community contribution’ into your search engine.
If you are struggling with the cost of living, help is available. Please see our dedicated Cost of Living webpages with information about support with food, energy and money.
Finally, thank you if you have taken part in our online consultations over the past year. They are your chance to have your say on the issues that matter to you, and I can assure you we listen very carefully to your views before making our decisions. To take part in our consultations, please visit our Have your say pages .
Councillor Kevin Guy, Leader of Bath & North East Somerset Council
Council Tax and your bill Council Tax helps pay for local services provided by the council, including education, highways, social care, public health, libraries, recycling and waste collections, street lights and much more. The money you pay also funds the police and fire and rescue services and supports town and parish councils.
The amount of Council Tax you pay is based on the valuation band of your property and any discounts or exemptions you may be entitled to.
Due to increasing demand for services and rising costs caused by inflationary pressures, we have increased our share of Council Tax in 2026 to 2027 by 4.99%, including 2% ring-fenced for Adult Social Care.
This means the Bath & North East Somerset Council element of the Council Tax for a band D property for 2026 to 2027 is £1,914.03, an increase of £90.97, or £1.75 per week.
With precepts added for the Police and Crime Commissioner, Avon Fire Authority and parishes, the average total Council Tax for a Band D property in 2026 to 2027 is £2,383.42.
Your Council Tax bill explained
Example Council Tax bill 2026 to 2027
Paying your Council Tax There are several ways you can pay your Council Tax, and you can find out more on our Paying your Council Tax webpage .
If you are struggling to pay , please contact our Council Tax team by email at recovery@bathnes.gov.uk or via our Council Tax contact form as soon as possible to discuss your options.
Council Tax discounts and exemptions In some circumstances you may be able to apply for a Council Tax discount or exemption .
Council Tax Support and Housing Benefit enquiries If you are on a low income, you may be eligible for Council Tax Support . You may be able to apply for this even if you already receive other Council Tax discounts and exemptions .
Manage your Council Tax online You can switch to paperless billing and manage your Council Tax online .
You’ll need your Council Tax account number, which you can find in the top left corner of your bill. During setup, you will also need to answer some security questions. Having your online key to hand will make this process quicker. Your online key is on the top right corner of your bill.
If you can't find your account number, you can use our online form to contact us .
Reporting changes in your circumstances If you receive a discount, exemption or Council Tax Support, any change in your circumstances, including moving out of the property, could affect your entitlement. You have a legal duty to tell us within 21 days, or you may incur a penalty charge.
You can use our online form to tell us about a change in your circumstances
Appeals There are two areas that you can appeal.
Council Tax banding If you think your house is in an incorrect Council Tax band you should contact the Valuation Office Agency . You still need to pay your Council Tax whilst waiting for the appeal decision.
Council Tax charge You can appeal if you think you are not liable to pay Council Tax because:
you are not the owner or resident your property is exempt you think there has been a mistake in the calculation of your bill Please contact us to make an appeal .
Precepts (payments for essential services) Your Council Tax bill also includes precepts for:
Adult Social Care the police the fire service town and parish councils Adult Social Care precept The Adult Social Care precept allows councils who provide social care to adults to charge an additional amount for Council Tax.
The charge is not linked to whether or not taxpayers receive social care services. If you already pay for care services, the precept does not replace these charges.
Emergency Services In 2026 to 2027 Avon and Somerset Police and Crime Commissioner charges have increased by £15 for an average Band D property. Download or view the leaflet .
Avon Fire Authority have increased their Council Tax charge by £5 for an average Band D property. You can view the details on their website .
Town and parish councils Town and parish councils across Bath and North East Somerset set their budgets independently, and while the average charge for 2026 to 2027 for a Band D property is £65.76, the charges range from £0 to £236.13.
Business Rates Business Rates (or non-domestic rates) are taxes paid on non-domestic properties to help towards the cost of local services.
You can find out more about Business Rates on our webpages.
Our budget For 2026 to 2027 we have set a net budget of £193,168,132. Our share of your Council Tax bill is increasing by 2.99%, plus an additional 2% for Adult Social Care, in line with government limits.
The 2026 to 2027 budget also includes £2.59m of additional income, and £4.65m in savings which are designed to deliver a balanced budget.
The pie chart and table below show where we will obtain our funding for 2026 to 2027.
Where the money comes from to pay for all the services
Where money comes from to pay for all the services £7,706,226 1.6% £20,004,492 £44,112,671 9.2% £49,930,830 £11,627,504 2.4% £11,408,107 £28,517,311 6% £27,282,718 £31,522,785 6.6% £32,783,785 £17,926,069 3.8% £17,926,069 £5,816,087 1.2% £5,959,865 £21,487,712 4.5% £45,930,213 £83,263,960 17.4% £74,735,075 £90,153,094 18.8% £65,860,942 £136,523,740 28.5% £129,389,605 £478,657,160 100% £481,211,701
Please note that some of the reductions in service income and increases in Retained Business Rates between 2025/26 and 2026/27 reflect the transfer of grant income to core funding as part of the government’s Fair Funding Review changes.
The second diagram and the table below it show our revenue budget for 2026 to 2027. This is our gross spend before taking into account income.
Gross spend before taking account of income
Gross spend before taking account of income £73,646,635 15.4% £69,481,291 £83,263,960 17.4% £74,735,075 £121,011,499 25.3% £117,836,837 £11,627,504 2.4% £11,408,107 £11,345,493 2.3% £11,151,295 £24,988,786 5.2% £24,683,399 £23,777,500 5% £23,874,707 £13,320,667 2.8% £13,248,989 £25,361,664 5.3% £24,748,787 £32,908,702 6.9% £42,956,391 £57,404,750 12% £67,086,823 £478,657,160 100% £481,211,701
This final diagram and table below show our full approved capital spend of £110.2 million for 2026 to 2027.
Fully approved capital spend 2026 to 2027
Capital Budget 2026 to 2027: Fully approved spend £28,250,279 27% £16,945,691 15% £7,058,888 7% £25,621,498 21% £11,095,241 10% £21,247,104 20% £110,218,701 100%
Why spending has increased We have set our net revenue budget for 2026 to 2027 at £193,168,132. After allowing for the technical increase in net revenue budget of £38,461,257 due to the transfer of service grant income to core funding as part of the government’s Fair Funding Review changes, this represents an increase of 1.6%. The build-up is shown below.
Net Revenue Budget 2026 to 2027 £151,708,326 £38,461,257 £151,708,326 £4,412,000 £9,088,568 £3,386,000 -£7,215,000 £569,983 £200,411,132 -£7,243,000 £193,166,132
Summary of Band D Council Tax charge Band D Council Tax charges 2026 to 2027 £1,914.03 4.99% £308.20 5.12% £95.43 5.53% £65.76 11.25% £2,383.42 5.19%
*This figure includes the Adult Social Care precept.
Our Council Tax Requirement (excluding Police, Fire and Parishes) for 2026 to 2027 is £136,523,740 and including Parishes is £141,214,366.
How your money is spent Where each £1 of your Council Tax goes in 2026 to 2027 80p 13p 4p 3p
The following information shows where every £1 of Bath & North East Somerset Council’s Council Tax is spent. This is based on net spend after deducting income generated by services and grants including the Dedicated Schools Grant (DSG).
39.8p In the past year Adult Social Care has facilitated care and support for 2,352 individuals and enabled more than 750 people to stay safe in the community. 930 people have been supported to return home after a stay in a hospital. We have supported 1,591 people to live independently in their own homes and access a personal budget to give them choice over how their care is provided. More than 250 people have managed their care through a direct payment. In addition, we have supported more than 1,400 people who care for a relative or a loved one.
We have also directly manage two residential care homes, five Extra Care housing schemes, and provided home improvement services such as aids and adaptations to over 600 people.
9p We offer extensive weekly kerbside recycling collections, which enable residents to recycle:
food waste glass paper and cardboard plastics and cans small electricals Additionally, we provide fortnightly rubbish collections and optional garden waste services.
For residents living in flats with shared facilities, we maintain weekly collections from nearly 300 communal mini-recycling points and conduct fortnightly clearances of shared bin stores. We also offer assistance to residents who find it challenging to present their waste and recycling collections.
In addition, we operate three recycling centres and a reuse shop for our residents, along with a transfer station and collection services for local businesses.
All our waste and recycling services are supported by the Keynsham Recycling Hub, a modern facility where materials are sorted and prepared for reuse, recycling, and recovery. In 2024 to 25, over 60% of the household waste we managed was diverted for reuse, recycling, or composting.
We actively promote responsible waste disposal and recycling by regularly visiting homes. We also address Fix My Street requests to resolve reported service issues and proactively manage fly-tipping and illegal waste dumping within the district.
3.9p Over the past year we have:
improved around 400 rented properties through enforcement action
funded 150 disabled facilities adaptations to allow residents to remain in their own homes
provided homelessness support to almost 2,000 residents
directly operated 41 units of supported accommodation
nominated residents to around 300 social rented lettings
licensed over 1,100 houses in multiple occupation
Our Public Protection teams play a vital role in encouraging economic prosperity and community wellbeing, by the provision of advice, education, licensing and enforcement of appropriate environmental and consumer legislation.
34.1p We ensure school places for around 25,000 pupils in 78 mainstream schools and three special schools locally, and fund home to school transport and support services for schools. We assess, fund, and commission a range of services to meet the needs of children and young people with SEND (special educational needs and disabilities). We also fund and provide children’s centre services and the full range of statutory social care services (assessment, planning and intervention) for more than 1,000 of our most vulnerable young people and care leavers. We commission support services across the third and voluntary sector to support us in meeting the needs of our most vulnerable children, young people, and families. We’ve developed the care leaver exemption and foster carer discount.
4p We are responsible for more than 1,102 kilometres of highway and ensuring this network keeps moving. We develop, maintain, and improve highway infrastructure, deliver sustainable transport solutions, improve safety and manage public rights of way. Each year we resurface miles of carriageway, keep thousands of gullies debris free, grit key routes during colder months, maintain traffic signals, streetlights and manage our traffic network.
We also manage and enforce more than 6,000 parking spaces and three Park & Ride sites, as well as the first Clean Air Zone outside of London. We provide safe transport for more than 2,500 school children and work with our partners in the West of England Combined Authority (WECA) to fund non-commercial bus services, community transport schemes, and shared-taxi schemes.
We deal with around 925 building regulations applications and 2,500 planning and listed building applications each year. We develop planning policy framework for the district and make sure we protect what is most valuable to us.
We promote the district as a great location for investment, encouraging regeneration and growth. Last year we provided more than 3,277 hours of support to businesses wanting to start, expand or relocate within B&NES. We also provide services to help people start and grow their business successfully, and in 2025 we supported 101 residents to access skills and training courses, helped 87 residents increase their income, and supported a further 99 residents into placement or volunteer work opportunities.
9.2p The balance of 9.2p includes significant income relating to our Commercial Estate and Heritage Services, together with funding for services including:
libraries cemeteries recreation tourism cleansing funding capital projects and charges Parish & town council precepts The Council Tax charges shown below relate to the charge for the parish council, town council, or Charter Trustee element only.
Parish council, town council, or Charter Trustee element charges £269,138 £262,835 £7.61 £47,800 £33,000 £42.24 £135,240 £141,100 £116.55 £38,841 £40,856 £47.41 £25,519 £26,285 £92 £5,000 £5,250 £23.31 £4,000 £4,000 £56.91 £39,500 £42,000 £61.45 £23,000 £24,500 £49.94 £2,500 £2,500 £30.84 £67,093 £68,056 £109.64 £9,792 £10,045 £89.86 £13,196 £11,955 £38.87 £24,000 £24,000 £90.81 £14,714 £20,871 £106.32 £15,000 £15,525 £65.12 £16,800 £18,000 £52.98 £12,510 £14,725 £94.17 £60,500 £68,000 £126.64 £14,692 £15,252 £46.17 £39,160 £39,612 £122.10 £40,500 £42,000 £47.82 £12,071 £13,038 £90.44 £20,264 £21,428 £89.26 £2,500 £2,500 £26.51 £849,002 £950,882 £132.44 £10,500 £11,550 £58.81 £613,907 £741,004 £179.89 £13,661 £13,485 £73.07 £6,693 £7,000 £60.52 £11,043 £11,463 £158.72 £0 £0 £0 £4,000 £4,000 £36.35 £326,985 £351,634 £164.75 £362,271 £385,368 £176.44 £8,768 £9,820 £73.22 £28,159 £30,000 £60.02 £335,811 £424,064 £236.13 £59,417 £74,271 £40.20 £11,380 £11,949 £65.09 £23,398 £24,680 £63.19 £750 £750 £14.32 £19,372 £19,502 £59.18 £35,000 £36,397 £53.01 £4,000 £4,000 £28.16 £44,000 £48,010 £86.15 £107,100 £117,355 £119.90 £16,600 £17,098 £92.65 £16,842 £16,842 £64.23 £13,752 £15,112 £63.48 £274,500 £350,258 £177.51 £45,000 £46,800 £67.15 £4,195,241 £4,690,626
Town and parish councils spending more than £140,000 are required to provided more detailed information on their budgets:
Other levies on us Wessex Regional Flood and Coastal Committee are charging us a levy of £271,888 for the coming year. This is an increase from 2025 to 2026 of £3,504. View their demand letter .
If you need further advice or are unable to print this document and require a hard copy, you can contact us using our online form .
