120 Tax Base Calculation (00-37-51) PDF 108 KB
To receive a report of the Deputy Chief Executive (S151) detailing the statutory calculations necessary to determine the Tax Base for the Council Tax.
To follow
Minutes:
The Cabinet had before it a *report of the Deputy Chief Executive (S151) detailing the statutory calculations necessary to determine the Tax Base for the Council Tax.
The Cabinet Member for Finance outlined the contents of the report stating that this was a statutory report and that each billing authority was required to calculate and approve its Band D equivalent Council Tax Base.
Consideration was given to the new empty property premium which was due to come into effect on 1st April 2019.
RECOMMENDED to Council that:
1. The calculation of the Council’s Tax Base for 2019/20 be approved in accordance with The Local Authorities (Calculation of Tax Base) (England) Regulations 2012 at 28,596.47 an increase of circa 299 Band D equivalent properties from the previous financial year.
2. The current Council Tax Rebate scheme continues for the next financial year in line with criteria detailed in paragraph 4 of the report.
3. A new empty property premium be introduced with effect from the 1st April 2019, detailed in paragraph 3.8 of the report.
(Proposed by Cllr P H D Hare-Scott and seconded by Cllr C R Slade)
Note: *Report previously circulated, copy attached to minutes.