Decision details

Council Tax Base 2019/20 (Recommendation to Council)

Decision Maker: Cabinet

Decision status: For Determination

Is Key decision?: Yes

Is subject to call in?: No


To agree the Council Tax base for 2019/20, which will form the basis of the budget proposals for the year.




1.    The Cabinet recommends to the Council the approval of the tax base for the year 2019/20 as detailed at Appendix A of report number CFM477 equating to 47,125.70


2.    The Cabinet approves that the collection rate for Council Tax is set at 98.80%


Reasons for decision


1.     Report number CFM477 of the Cabinet Member for Finance

2.     The Local Government Finance Act 1992 as amended by s84 of the Local Government Act 2003

3.     The Local Authorities (Calculation of Council Tax Base) (England) Regulations 2012

4.     The calculation of the tax base for parish purposes is based on the number of properties as at 10 September 2018 and the discounts and exemptions applicable on 1 October 2018 as prescribed by legislation

5.     Adjustments for the reductions in the tax base as a result of the Local Council Tax Support Scheme

6.     Historic Council Tax collection rates and information regarding the impact of the Local Council Tax Support Scheme and work incentive

7.     The cessation of the grant to parish council to offset the impact of the Local Council Tax Support Scheme


Other options considered and rejected



Report author: Debbie Muddimer

Publication date: 21/12/2018

Date of decision: 20/12/2018

Decided at meeting: 20/12/2018 - Cabinet

Accompanying Documents: