3. Council Tax Requirement

The Council must prepare a statutory calculation - the Council Tax Requirement. This is calculated by multiplying the Tax Base in an area (the number of Band D equivalent dwellings for Council Tax purposes) by Band D Council Tax.

The Band D Council Tax levels for 2025/26 and 2026/27 are shown in the previous table whilst the Tax Base for each area is as follows:

Tax Base for Council Tax

2025/26

2026/27

Change

Oldham Council Area 59,501 59,937 436
Of which:      
Saddleworth Parish Area 9,490 9,877 387
Shaw and Crompton Town Council Area 5,906 6,018 112

The resulting Council Tax Requirement for both 2025/26 and 2026/27 and the change between years is shown in the table below:

Council Tax Requirement 

2025/26
Council Tax
Income
£000

2026/27
Council Tax
Income
£000

Change
£000

Revenue for Council Services 122,200 129,237 7,038
Saddleworth Parish Council  269 294 25
Shaw and Crompton Town Council 112 111 -1
Council Tax Requirement 122,581 129,642 7,061

The amount of revenue raised from each element of Council Tax in 2026/27 compared to 2025/26 is presented in the table below. The total raised, which helps pay for Council Services, is £129.237m.

Within this amount, £22.280m helps pay for Adult Social Care services. In total therefore, income generated by Council Tax for borough-wide Council services has increased by £7.038m between years as follows:

  • £0.895m as a result of the increase of the Taxbase
  • £6.143m due to the increase in Council Tax of 4.99%

 Elements for the Parish Councils are collected on behalf of those organisations.

Council Tax Element

2025/26
Council Tax
Income
£000

2026/27
Taxbase
Growth
£000

2026/27
Council Tax
Increase
£000

2026/27
Council Tax
Income
£000

Total
Change
£000

Oldham Council – General Purposes 102,526 751 3,681 106,957 4,432
Adult Social Care Precept 19,674 144 2,462 22,280 2,606
Revenue for All Oldham Council Services 122,200 895 6,143 129,237 7,038
Saddleworth Parish Council  269 11 14 294 25
Shaw and Crompton Town Council 112 2 -3 111 -1

In addition, Council Tax of £17.100m will be generated for the Mayoral Police and Crime Commissioner Precept and £9.227m for the Mayoral General Precept (including Fire Services).