Agenda item

-        Strategic Director of Resources to report.

Councillor Akhtar, Deputy Leader, introduced a report by the Strategic Director of Resources, which provided details of the calculation of the Authority’s proposed Council Tax base for the 2012/13 financial year.  In accordance with the regulations governing its calculation it was determined that the tax base for the financial year 2012/13 was 75,898.06 Band D Equivalent Properties.

The Council Tax Base was derived from the total number of properties within the Council’s area as at the 1st December, 2011, which, in the opinion of the Listing Officer, were subject to Council Tax. 

The Council Tax Base, however, must reflect several changes and adjustments that would occur both prior to April, 2012 and during the forthcoming 2012/13 financial year such as:-

·              Changes in banding as a result of adjustments and appeals.

·              The completion of new properties.

·              Discounts, exemptions and reliefs (for example, single person discounts -25%, the empty property discount of 50% and reductions in liabilities for disabled persons).

After allowing for the additions, discounts and reliefs the estimated property base was converted into Band D Equivalent properties, giving a total of 78,245.41 Band D Equivalents. The report set out in detail 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 75,898.06 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. The Tax Base for the Council as a whole (both parished and unparished areas) was made up as follows:-

Compared to 2011/12 the Council's Tax Base for 2012/13 had increased by just over 586 Band D equivalent properties or 0.78%. 

The increase in the unparished area was 455.22 Band D equivalents. Of this 366.50 Band D equivalents have been estimated as new properties that would be completed between now and 31st March, 2013.   The Council was experiencing an increase in the development of new properties throughout the unparished area, with a large proportion of the new build activity in the Wath area.   The remainder of the increase related to general changes in discounts, exemptions, bandings and reliefs

There was also new development underway throughout the parished areas, giving an increase of 131.26 Band D equivalent properties with the most significant rise in terms of new build properties being in Bramley.

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, 2012, it contained projections in respect of the additions, adjustments, discounts and reliefs to be granted before the 31st March, 2012 and during 2012/13.

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 2012/13 shall be a total of 75,898.06 Band D equivalent properties.