Decision Maker: Director - Finance and Procurement
Decision status: Recommendations Approved
Is Key decision?: No
Is subject to call in?: No
To approve the setting of the Council Tax Base
for the financial year 2025/26 as 195,453.54 band D equivalent
properties
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 2025 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 2025/2026 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 2025.
There is a statutory requirement for the Council Tax Base to be
set. The Tax Base is used to calculate the Council Tax Requirement
included in the Medium-Term Financial Plan which supports the
Council’s Business Plan.
To calculate the Band D Council Tax for Wiltshire Council, the
Council Tax Base is divided into the Council's Council Tax
Requirement. The Council Tax Requirement is formally set at the
budget setting meeting of Full Council on 25 February 2025. This
date is subject to Wiltshire Council being notified of the major
precepting requirements.
An estimate of the surplus or deficit on the Council Tax Collection
Fund must be made by 15 January 2025. Council Tax surplus or
deficits will be credited or charged to Wiltshire Council, the
Office of the Police & Crime Commissioner for Wiltshire &
Swindon and Dorset & Wiltshire Fire and Rescue Service in
proportion to their precept.
The Interim Corporate Director of Resources & S151 will
determine the estimated Collection Fund balances (council tax and
business rates) as of 31 March 2025 by 15 January 2025 by delegated
decision.
The Council Tax Base 2025/2026 for the whole of the Wiltshire Area
broken down for each Town and Parish is set out in Appendix A. The
Council Tax Base for the Wiltshire Area for 2025/2026 is 195,453.54
band D equivalent properties (194,423.87 in 2024/2025).
I confirm that in making this decision I have considered the
following in line with Wiltshire Council’s
Constitution:
Key decision requirements: NA
Views of relevant cabinet member(s), committee chairman, area
board(s): Yes
Consultation with cabinet member(s), the Leader and Scrutiny (for
Executive decisions taken under Emergency Powers): Yes
Consultation with local members (as appropriate): No
Consideration of the area boards and delegated decision checklist
for officers on the issue of when and how to involve local
councillors and area boards in decisions about local services:
No
Implication of any council policy, initiative, strategy or
procedure: Yes
Consultation in accordance with requirements and expectations of
consultation with the public: NA
Range of options available: NA
Staffing, financial and legal implications: Yes
Evidence of due regard having been given to the Public Sector
Equality Duty: NA
Risk assessment: NA
Involvement of statutory officers and/or directors: Yes
Regional or national guidance from other bodies: Yes
The council’s constitution: Yes
This contract is suitable for execution under the e-signature
process: NA
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 and has been
reflected in the light of previous experience.
Conflict of Interest: Not applicable
Background: As the Chief Financial officer (s151), 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. The Council Tax Base is the taxable capacity of an area (e.g. Wiltshire) or part of an area (e.g. a Parish/Town Council). The County of Wiltshire is split into two primary taxable areas: the Wiltshire Area and the Swindon Area. Wiltshire Council is responsible for setting the Council Tax Base for the Wiltshire Area whilst Swindon Borough Council is responsible for setting the Council Tax Base for the Swindon Area. The Council administers the Collection fund on behalf of all precepting authorities and as part of this administration responsibility a determination of the estimated collection Fund balances (council tax and business rates) as at 31 March 202
Contact: Lizzie Watkin, Corporate Director - Resources (s.151 Officer) Email: lizzie.watkin@wiltshire.gov.uk.
Publication date: 05/02/2025
Date of decision: 12/12/2024
Accompanying Documents: