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Decision details

Approval for setting of the Council Tax Base 2021/22

Decision Maker: Andy Brown (Interim Corporate Director - Resources)

Decision status: Recommendations Approved

Is Key decision?: No

Is subject to call in?: No

Decision:

To approve the setting of the Council Tax Base for the financial year 2021/22 as 187,517.35 band D equivalent properties.

Reasons for the decision:

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. Before the Council Tax can be set by the Council in February 2021 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.

The Council Tax Base 2021/2022 must be notified to Major Precepting Authorities (the Office of the Police

Alternative options considered:

The setting of the Council Tax Base is not optional, it is a legal requirement.

There is a low risk that the Council has overestimated the number of band D properties. However, assumptions on new builds and their occupation are prudent and controls are in place to ensure large variations are investigated.


There is a low risk that the actual collection rate of Council Tax due is less than the anticipated level because of the current economic conditions.

This risk has been assessed within this report has been reflected in the light of previous experience.

Conflict of Interest: Not applicable.

Background: As the Interim Corporate Director for Resources, I am responsible for any matters relating to finance and the Collection Fund, of which Council Tax forms a part in the County of Wiltshire on behalf of Wiltshire Council. The power to make a decision in respect of this matter is delegated to me pursuant to Wiltshire Council’s Constitution.

Contact: Andy Brown, Interim Corporate Director for Resources and S151 Officer Interim Corporate Director of Resources Email: andy.brown@wiltshire.gov.uk.

Publication date: 15/02/2021

Date of decision: 04/12/2020

Accompanying Documents:

 

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