What is Council Tax?

What is Council Tax and how is it spent?

Council Tax is a locally-set tax that is payable on all domestic property.

Each year, Eastleigh Borough Council is responsible for collecting Council Tax from Borough residents for its own services and those provided by Hampshire County Council, the Office of the Police and Crime Commissioner for Hampshire, Hampshire and Isle of Wight Fire & Rescue Services together with Town and Parish Councils.

In the Borough, there are over 60,000 properties to which Council Tax applies. The full amount of tax you pay is based on two factors: the property value, and the assumption that there are two or more adults, aged 18 or over, living there.

Property values are divided into eight bands, A to H, and the tax incurred by each property increases in increments - band A being the lowest. In certain circumstances the amount you pay may be reduced by either a discount or an exemption.

The value of your home was assessed by the Valuation Office Agency (not by Eastleigh Borough Council) based on its estimated sale value on 1 April 1991. Your home was valued to establish its relative value compared with other homes.


Asset Transfer

Since 1994 the Council has had an adopted policy of transferring assets to town and parish councils. This process aligns with the localism agenda, transferring assets to the most local tier councils for the benefit of local communities. While a range of transfers have been completed to each of the town and parish councils, Eastleigh Borough Council retains a number of community assets that could potentially be transferred.

As set out in the report to Cabinet in March 2025, an accelerated Borough wide programme commenced early in 2025 to further support the community asset transfers from the Council to local town and parish councils. This programme is intended to maximise local benefit ensuring local assets are protected and managed by the local community. A second report was taken to Audit and Resources Committee and Cabinet in September 2025 to provide an update on progress.

The cost of these assets is included within the Eastleigh Borough Council element of Council Tax in the form of Special Expenses to the relevant parish area. As assets transfer between each authority the relevant charge will move from Eastleigh Borough Council into the Town or Parish Council charge. More specific details on Special Expenses can be found in the budget report here.

The tables linked here show the net change in Council Tax by parish area including the Eastleigh Borough Council Base and Special Expense Tax and the Parish or Town Council Precept.

Details on the budget can be found here

 

Where does my Council Tax go?

The Council Tax we collect for 2026-27 is divided into the following percentages between the following organisations:

Where does my Council Tax go?


72% - Hampshire County Council

12% - Police and Crime Commissioner for Hampshire

6% - Eastleigh Borough Council

4%  - Fire & Rescue Services

6% - Parish/Town Councils

The amount, precepts and percentage increase collected by these organisations appear on your Council Tax bill.

* A community governance review (CGR) to merge the existing Eastleigh Town Council and Boyatt Wood Parish Council was approved over Summer 2025 following detailed public consultation. The newly created authority will be named Eastleigh Town Council. The election for seats on the council will take place in May 2026. More details

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1134022 Council Tax Leaflet 2025 FC