316 Council Tax Base 2019/2020
Report by Corporate Director Alistair Cunningham.
Supporting documents:
Minutes:
Councillor Philip Whitehead presented the report which recommended that Cabinet approve the Council Tax Base for 2019/2020.
Councillor Whitehead explained that he was confident that the expected number of new build homes in Wiltshire would meet the expected number included in the calculation for the Council Tax Base.
Concerns were raised about the potential for a number of residents to default on their Council Tax due to Universal Credit, and the policies and procedures implemented by the Council to recover the debts. Councillor Whitehead explained that the Council did follow up Council Tax debt, but that this was undertaken in a compassionate way and the Council would provide as much help as possible to those who were experiencing difficult circumstances, to help them back onto an even keel. The Leader of the Council explained that the Council worked closely with a number of organisations to help people in difficult financial positions to receive the appropriate support.
The Cabinet noted that the proposal had been scrutinised by the Financial Planning Task Group, who noted that historically the Council had achieved a good level of accuracy in predicting council tax income.
Resolved:
i) To approve the Council Tax Base for 2019/2020.
ii) 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).
iii) Approve that The Chief Finance Officer is continued to be given delegated authority to determine the estimated Collection Fund balances (council tax and business rates) as at 31 March 2019 by 15 January 2019.
Reason for decision:
Before the Council Tax can be set by the Council in February 2019 a calculation has to be made and approved of the Council Tax Base, which is an annual requirement as laid out in the Local Government Finance Act 1992.