Decision details

RESOLVED:

That Cabinet recommends to Council that:-

a)     The calculation of the Council’s tax base for the year 2024/25 be approved; and

b)     Pursuant to the Cabinet report and in accordance with the Local Authorities (Calculation of Council Tax Base) (England) Regulations 2012, the amount calculated by this Council as its council tax base for the year 2024/25 be as follows and as detailed in Appendix 3 of the Cabinet report:-

KEY DECISION:

Report to Cabinet and Council

PORTFOLIO:

Finance and Corporate

ALTERNATIVE OPTIONS CONSIDERED/REJECTED:

As set out in report.

DECLARATIONS OF INTEREST:

None

DISCUSSION:

The Portfolio Holder for Finance and Corporate introduced the report.  He spoke that it was a technical paper and important for all precept authorities as it related directly to the level of Council Tax income they would receive.

The Service Manager for Revenues, Benefits and Customer Services reported that the Council Tax Base for 2024/25 involved detailed calculations, looking at the number of properties in each Council Tax band for each town and parish.  From this the number of council tax discounts, exemptions, band reductions as well as council tax support claims and awards had been considered and converted to Band D equivalent properties.  The estimated in year collection rate was also a factor for consideration.  The Council Tax base for 2024/25 was 72,371.5 properties, an increase of 99.8.