Decision details

Council Tax Base 2017/2018

Decision Maker: Cabinet

Decision status: For Determination

Is Key decision?: No

Is subject to call in?: No


Council Tax base


Councillor Dick Tonge presented the report which asked Cabinet to consider and approve the Council Tax Base 2017/2018. In moving his recommendation, Councillor Tonge proposed to amend the second recommendation as outlined in the report.


Issues highlighted in the course of the presentation and discussion included: how exempt properties are classified and identified; how the MOD estate pay council tax separately; how the collection rate is calculated; and how bad debts are provided for.


In response to a question raised by Councillor Gordon King, the Leader stated that Wiltshire politicians had lobbied hard to express their concern regarding the proposed cap to Parish and Town Council’s precept, and that no announcement had yet been made.




1.     To consider and approve the Council Tax Base 2017/2018.


2.     To note that the recommended collection rate adjustments are set at the same level as 2016/2017, that is 99.75% and 82.50% where local council tax support reductions (discounts) in respect to working age claimants was applied.


Reason for Decision:


Before the Council Tax can be set by the Council in February 2017 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.

Report author: Stuart Donnelly

Publication date: 16/12/2016

Date of decision: 13/12/2016

Decided at meeting: 13/12/2016 - Cabinet

Accompanying Documents: