Decision details

RESOLVED:

That the Cabinet recommend to Council that:

1.     The Council’s tax base for the year 2023/24 be approved.

2.     Pursuant to the report and in accordance with the Local Authorities (Calculation of Council Tax Base) (England) Regulations 2012, the amount calculated by the Council as its council tax base for the year 2023/24 be as follows and as detailed in Appendix 3 of the report.

REASONS FOR DECISION:

As set out in the report.

KEY DECISION:

Report to Cabinet and Full Council.

PORTFOLIO:

Finance, Investment and Corporate Services.

ALTERNATIVE OPTIONS CONSIDERED/REJECTED:

As set out in the report.

DECLARATIONS OF INTEREST(S):

None.

DISCUSSION:

The Portfolio Holder introduced the report and explained that this was a technical paper that was considered by Cabinet and Council every year. This was an important part of setting the Council Tax Base for Parish and Town Councils across the District.

The Service Manager of Revenue and Benefits reported that the yearly calculation represented the estimated number of chargeable dwellings and was set to a “Band D equivalent” figure. The annual report for 2023/24 included detailed calculations that were required to set the tax base for tax setting purposes. A number of properties were adjusted in each valuation band to allow for exemptions, reductions and premiums, for example. It was reported that there may be some growth in the tax base in the forthcoming year, with the total base calculated at 72,271. This was deemed a prudent approach with a realistic collection rate to be determined and factored into the calculations.

Members highlighted the reduction in the number of dwellings set the Band D from the previous year. In response to this, it was explained that the change in the number of dwellings set to the Band D equivalent within the tax base was not unusual and was due to a variety of reasons. The reasons ranged from the change in total property numbers within the District to the number of dwellings that receive discounts or exemptions.