Agenda item

-        Strategic Director of Finance to report.

Councillor Wyatt, Cabinet Member for Resources and Commissioning, introduced a report by the Strategic Director of Finance, which provided details of the calculation of the Authority’s proposed Council Tax base for the 2011/12 financial year.  In accordance with the regulations governing its calculation it was determined that the tax base for the financial year 2011/12 be 75,311.58 Band D Equivalent Properties.

The Council Tax Base was derived from the total number of properties within the Council’s area as at the 13th September, 2010, which, in the opinion of the Listing Officer, were subject to Council Tax, but must reflect several changes and adjustments both prior to April, 2011 and during the forthcoming 2011/12  financial year.

After allowing for the additions, discounts and reliefs the estimated property base was converted into Band D Equivalent properties, giving a total of 77,640.80 Band D Equivalents. The appendix to this report provided details of the total for both parished and non-parished areas. 

It was recommended that an adjustment of 3% should be made to the tax base in respect of non-collection, giving a total of 75,311.58  Band D equivalents.  The result of applying the 97% collection rate to the Band D Equivalents for each of the parishes within the Borough and for the Borough as a whole was shown in the final column of the Appendix to the report with the Tax Base for the Council as a whole (both parished and unparished areas) made up as follows:-

Compared to 2010/11 the Council’s Tax Base for 2011/12 had increased by just over 240 Band D equivalent properties or 0.32%.  Around half of the increase in Band D Properties - 120.67 properties was in the unparished area of the council, in particular in Wath.  For the parished areas, the increase in tax base was largely attributable to new developments in Aston, Thurcroft and Wales parishes.  In addition to the increase in property numbers, it should be noted that Parish Boundaries have been adjusted and a new Parish of Hellaby had been created with effect from April, 2011.

There were no direct costs arising from this report, however, determining the Council Tax Base was a fundamental part of determining the level of Council Tax set, which was a significant element of the Council’s resources for the coming financial year.

As the Council Tax base must be set by the 31st January, 2011, it contained projections in respect of the additions, adjustments, discounts and reliefs to be granted before the 31st March, 2011 and during 2011/12.

Resolved:-  (1)  That the report be approved.

(2)  That the amount calculated by Rotherham Metropolitan Borough Council as its Council Tax Base and those of the Parish Councils shown at Appendix A in the report now submitted for 2011/12 shall be a total of 75,311.58 Band D equivalent properties.