Issue - meetings

To consider a recommendation from Cabinet in respect of the calculation of the Council Tax Base for 2018/19.

At its meeting on 15th January, 2018, the Cabinet considered a report in respect of the calculation of the proposed Council Tax Base for 2018/19 which sought approval by Council.

Resolved:-  That the amount calculated by Rotherham Metropolitan Borough Council as its Council Tax Base and those of the Parish Councils shown at Appendix 1 for 2018/19 be a total of 69,240.35 Band D Equivalent Properties.

Mover:-  Councillor Alam                        Seconder:-  Councillor Watson

Report of the Strategic Director of Finance and Customer Services

Cabinet Member:     Councillor Alam

Commissioner:         Ney (in advisory role)

Recommendations:

That Cabinet recommend to Council:

1.    That the amount calculated by Rotherham Metropolitan Borough Council as its Council Tax Base and those of the Parish Councils shown at Appendix A for 2018/19 shall be a total of 69,240.35 Band D Equivalent Properties.

Consideration was given to the report which set out the calculation of the Council’s proposed Council Tax base for the forthcoming financial year 2018/19.  

The formula for calculating the Council’s Tax Base was set out by the Local Authorities (Calculation of Council Tax Base) Regulations 2012 and the projected Tax Base was shown in Appendix A.  The Tax base was set in Band D equivalent properties – that was properties placed into one of eight valuation bands (A-H) and these were converted to Band D Equivalent properties using the proportions set out in the 1992 Act  which were weighted in relation to the Band D property - Band A being 6/9^ths, Band B 7/9^ths and so on.   

This calculation took into account the Council’s own Local Council Tax Support Scheme (CTSS), discretionary discounts and premiums on second homes, projected in-year council tax collection rate in 2018/19 and estimates of the changes and adjustments in the tax base that occur during the financial year. 

In accordance with the Local Authorities (Calculation of Council Tax Base) Regulations 2012 governing its calculation, it was determined that the Council’s Tax Base for the financial year 2018/19 be 69,240.35Band D Equivalent Properties.

Resolved:-  That Council be recommended to approve the amount calculated by Rotherham Metropolitan Borough Council as its Council Tax Base and those of the Parish Councils shown at Appendix A for 2018/19 shall be a total of 69,240.35 Band D Equivalent Properties.