Decision details

Calculation of Council Tax Base for 2022- 2023

Decision Maker: Cabinet

Decision status: Recommendations Approved

Is Key decision?: Yes

Is subject to call in?: Yes

Purpose:

To approve the Council’s Council Tax Base for 2022-23.

Decisions:

RESOLVED:  That the information provided in the officer report be noted and the following be agreed:

 

(1)            the band D equivalent number of taxable properties be calculated as shown in the officer report and in accordance with the Government regulations;

 

(2)            the provision for uncollectable amounts of Council Tax for 2022-2023 be agreed at 2% producing an expected collection rate of 98%;

 

(3)            subject to (1) & 2) above, a Council Tax Base for 2022-2023 of 88,785 Band D equivalent properties (being 90,597 x 98%) be approved, allowing for payment in lieu of Ministry of Defence properties;

 

(4)            that having considered to review the local Council Tax Scheme (CTS), it be agreed that no change was required, and continuation of the existing CTS scheme be agreed, as previously adopted by Full Council, for the 2022/23 financial year; and

 

(5)            continuation with the inflation negating scheme applied in 2021/22 and 2021/22 for working age households who were in receipt of council tax support as at 1/4/2022, and that the Director of Finance be authorised to administer awards under  the provisions of Section 13A(1)(c) of the Local Government Finance Act 1992 (as amended by the Local Government Finance Act 2012).

 

Reason for Decision:  To fulfil the Council’s statutory obligation to set the Council Tax Base for 2022-2023.

 

Alternative Options Considered and Rejected:  As set out in the report.

 

Conflict of Interest relating to the matter declared by Cabinet Member/Dispensation Granted:  None.

Report author: Corporate Director, Resources

Publication date: 10/12/2021

Date of decision: 09/12/2021

Decided at meeting: 09/12/2021 - Cabinet

Effective from: 18/12/2021

Accompanying Documents: