Agenda item

Calculation of the Council Tax Base for 2013/14

-        Strategic Director of Resources to report.

Minutes:

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 2013/14 financial year.  From April with the Localisation of Council Tax Support (now described by the Government as the Council Tax Reduction Scheme (CTRS) the Council’s Tax Base would reduce compared to 2012/13.  This was because under the Localisation of Council Tax Reduction Scheme, eligibility to what was previously Council Tax Benefit, would be treated as a discount and (reduction) to the Tax Base.   In addition to these changes the Council was using technical amendments in Council Tax Regulations to revise discretionary discounts and exemptions for empty properties and second homes.  Both of these fundamental changes have been taken into account in estimating the Council’s Tax Base for 2013/14.  

 

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 2013/14 is 63,631.44 Band D Equivalent Properties.

 

The Regulations set out the formula for the calculation and the estimated Tax Base as shown in Appendix A.  The Council Tax Base was derived from the total number of properties within the Council’s area as at the 1st December 2012, which, in the opinion of the Government’s Valuation Office Listing Officer, were subject to Council Tax. 

 

In the past the Council Tax Base had included estimates and projections to reflect the changes and adjustments in the tax base that occurred during the financial year.  These have included:-

 

·              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 65,599.43 Band D Equivalents. Appendix A provided details of the total for both parished and non-parished areas. 

 

It was recommended that, as in previous years an adjustment of 3% should be made to the Tax Base in respect of non-collection, giving a total of 63,631.44 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 Appendix A. The Tax Base for the Council as a whole (both parished and unparished areas) was made up as follows:

 

Tax Band

Band D Equivalent Properties

Band A

24,110.03

Band B

13,405.57

Band C

10,878.39

Band D

7,362.73

Band E

4,739.27

Band F

2,122.44

Band G

946.56

Band H

66.45

TOTAL

63,631.44

 

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 2013/14 shall be a total of 63,631.44  Band D equivalent properties.  

Supporting documents: