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Decision details
Approval for setting of the Council Tax Base 2021/22
Decision Maker: Andy Brown (Corporate Director Resources & Deputy Chief Executive)
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, Corporate Director Resources & Deputy Chief Executive (S.151 Officer) Interim Corporate Director of Resources Email: andy.brown@wiltshire.gov.uk Tel: 01225 713070.
Publication date: 15/02/2021
Date of decision: 04/12/2020
Accompanying Documents: