Issue - meetings

Council Tax Base 2022/23

Meeting: 07/12/2021 - Cabinet (Item 65)

65 Council Tax Base 2022/23 pdf icon PDF 244 KB

Report of The Deputy Leader of the Council.

Additional documents:


Purpose of the Report


To provide Cabinet with an opportunity to recommend to Full Council the Council Tax Base for the financial year 2022/23.




That Cabinet recommends to Full Council the Council Tax Base for the forthcoming financial year (2022/23) equating to 48,706.7 in accordance with the relevant legislation.


Options considered and rejected




Reasons for decision


The Council Tax Base formed part of the calculation of the Council Tax for the local area and the number of properties that formed the Council Tax Base must therefore be agreed.


The Council tax varied between different bands according to proportions laid down in legislation. These proportions were based around Band D and were fixed so that the bill for a dwelling in Band A would be a third of the bill for a dwelling in Band H. Applying the relevant proportion to each band’s net property base produced the number of ‘Band D’ equivalent properties for the area.


Councillor Kelham Cooke, Leader of the Council, supported the increase of the Council Tax Base as highlighted in the report and the expansion of affordable homes in the district. An increase in the tax base would further help support residents in South Kesteven and help deliver the priorities set out by the Council.


Councillor Robert Reid, Cabinet Member for Housing and Property, highlighted that the Council’s collection rate was often overlooked, with the Council’s target rate of performance being 98.75% for 2022/23. This level of collection represented a remarkable achievement from officers, which was also achieved with the blend of having a good Local Council Tax Support Scheme in place, and was a clear demonstration of the fairness and outreaching efforts that applied across all Council Taxpayers.


It was noted that these continued to be difficult times for people across the district and that support was available either by the Council or other external organisations which should be promoted in order that people knew how to access them.