170 Council Tax Base
Report by Executive Director Alistair Cunningham OBE.
Supporting documents:
Minutes:
Councillor Simon Jacobs, Cabinet member for Finance and Procurement presented a report which recommended that Cabinet approve the Council Tax Base for 2020/2021.
Councillor Jacobs explained that the Council is required to approve its Council Tax Base annually, in accordance with the Local Government Finance Act 1992 and The Local Authorities (Calculation of Council Tax Base (England)) Regulations 2012. He indicated that the Council Tax Base must be notified to Major Precepting Authorities (the Office of the Police & Crime Commissioner for Wiltshire & Swindon and Dorset & Wiltshire Fire and Rescue Service) and Local Precepting Authorities (Town and Parish Councils) by 31 January 2020.
The Cabinet noted that the proposal had been scrutinised by the Financial Planning Task Group, who were satisfied with the report and had no comments.
Cllr Ruth Hopkinson, Deputy Leader of the Liberal Democrats had no comments on the report.
Resolved:
1. To approve the Council Tax Base 2020/2021.
2. To Note that the recommended collection rate adjustments are set at 99.75% and 82.50%, to give a resulting overall collection rate adjustment of 98.92% which reflects current expectations for collection (further details are outlined in the main body of the report).
3. To approve that The Chief Finance Officer (Director Finance and Procurement) is continued to be given delegated authority to determine the estimated Collection Fund balances (council tax and business rates) as at 31 March 2020 by 15 January 2020
Reasons for Decision:
Before the Council Tax can be set by the Council in February 2020 a calculation must be made and approved of the Council Tax Base, which is an annual requirement as laid out in the Local Government Finance Act 1992.