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Agenda item

Calculation of the Council Tax Base for 2019/20

Report of the Strategic Director of Finance and Customer Services

 

Recommendations:-

 

1.    That Cabinet recommend to Council that:

 

(a)  The amount calculated by the Council as its Council Tax Base and those of the Parish Councils shown at Appendix 1 for 2019/20 shall be a total of 70,279.97 Band D Equivalent Properties.

(b)  The creation of a new Parish of Waverley is noted. 

(c)  The Local Council Tax Support Scheme for 2019/20 remains unchanged from 2018/19.

Minutes:

Consideration was given to a report which set out the calculation of the Council Tax Base for the 2019/20 financial year. This calculation took into account:-

 

·             the total number of dwellings in the Borough and their banding;

·             the Council’s own Local Council Tax Support Scheme (CTSS);

·             other discounts, exemptions and premiums on second homes and empty  properties;

·             the projected in-year tax collection rate in 2019/20 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 2019/20 be 70,279.97Band D Equivalent Properties.

 

Setting the Tax Base was an integral part of the Budget setting process and the determination of the Council Tax level, of which the Council had no discretion.

 

The Tax Base must be calculated in accordance with regulations under Section 33(5) of the Local Government Finance Act 1992 and the Local Authorities (Calculation of Council Tax Base) Regulations 2012. The period for the calculation of the tax, between 1st December and 31st January in the financial year preceding that for which the calculation of the Council Tax Base was made, was set by the regulations. The Tax Base was set in Band D equivalent properties that was properties were 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.

 

Resolved:-  (1)  That Council be asked to approve:-

 

(a)        The amount calculated by the Council as its Council Tax Base and those of the Parish Councils shown at Appendix 1 for 2019/20 shall be a total of 70,279.97 Band D Equivalent Properties.

(b)        The creation of a new Parish of Waverley is noted. 

(c)        The Local Council Tax Support Scheme for 2019/20 remains unchanged from 2018/19. 

Supporting documents: