Decision details

Calculation of Council Tax Base for 2023-2024

Decision Maker: Cabinet

Decision status: Recommendations Approved

Is Key decision?: Yes

Is subject to call in?: Yes


To approve the Council’s Council Tax Base for 2023-24.





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


(2)            the provision for uncollectable amounts of Council Tax for 2023-2024 at 2% producing an expected collection rate of 98%, be agreed;


(3)            a Council Tax Base for 2023-2024 of 89,085 Band D equivalent properties (being 90,903 x 98%) be agreed, allowing for payment in lieu of Ministry of Defence properties;


(4)           having considered the Council Tax Scheme (CTS), it be agreed that no change to the scheme was required and the continuation of the existing CTS scheme, as previously adopted by Full Council, for the 2023/24 financial year be agreed; and


(5)            a new one-off Cost of Living Support Grant to support working age council taxpayers in receipt of council tax support with their council tax bills for the 2023/24 financial year only be agreed, and that officers 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 2023-2024.


Report author: Director of Finance

Publication date: 09/12/2022

Date of decision: 08/12/2022

Decided at meeting: 08/12/2022 - Cabinet

Effective from: 17/12/2022

Accompanying Documents: