Issue - meetings

Report of the Deputy Chief Executive and S151 Officer.

Cabinet were presented a *report which provided detail on the statutory calculations necessary to determine the Tax Base for the Council Tax. The calculations followed a formula laid down in Regulations.

The Deputy Chief Executive (S151) highlighted that the collection rate would be lowered by 1% in light of the cost of living crisis. In addition, from 2024, provided that legislation be approved, there would be the doubling of the second home council tax charge. Finally, the premium council tax charge on long term empty properties would not be enacted until April 2024.

Members discussed the following:

• That this report was welcomed.
• It was asked that by lowering the collection rate what impact would that have on debts and how would the gap be mitigated. The Deputy Chief Executive explained that this would make the financial position worse. But there would be proactive recovery measures, signposting for hardship help for residents along with an increased level of council tax support.
• It would be hoped that the difference would be recovered in the next financial year.
• Asked when this could be implemented once legislation was approved by government, the Deputy Chief Executive explained that should the legislation be approved by March 2023, 12 months’ notice could be provided and therefore could be implemented by April 2024.

It was therefore RESOLVED to RECOMMEND to Council:

1. That the calculation of the Council’s Tax Base for 2023/24 be approved in accordance with The Local Authorities (Calculation of Tax Base) (England) Regulations 2012 at 29,832.98 an increase of circa 21.57 Band D equivalent properties from the previous financial year.

2. That the current collection rate of 97.5% be decreased to 96.5% detailed in paragraph 2.

3. That the doubling of the second home Council Tax charge from 01/04/2024 is adopted. Details at 3..7.2

4. That the premium Council Tax charge on long term empty properties is billed after 12 months from 01/04/2024. Details at 3.8.2.

(Proposed by Cllr R Deed and seconded by Cllr C Eginton)

Reason for Decision: As stated in the report.

Note: *report previously circulated and attached to the minutes