Agenda item

Report HOF217 from the Head of Finance.

(Enclosure)

Decision:

Cabinet approves the following:

1.               That the adjusted council tax base for 2013/14 be set at 43,786.7 for Band D equivalent properties.

2.               That the provision for uncollectable amounts of Council Tax for 2013/14 be set at 2.2% producing an expected collection rate of 97.8%.

3.               That the adjusted Council tax base for each parish is as shown below.

4.               That the proposed distribution of the Local Council Tax Support grant for 2013/14 be established so that it ensures no parish or town council is better or worse off than the 2012/13 position as set out in Appendix A to report HOF217.

Considerations/reasons for decision:

1)              Report HOF217 from the Head of Finance.

2)              The Local Government Finance Act 1992 as amended by s84 of the Local Government Act 2003 allows each local authority to make its own arrangements for adopting the Council Tax base.  The Local Authorities (Calculation of Council Tax Base) (England) Regulations 2012 provides amended statutory guidance to incorporate the changes as a result of the introduction of the Local Council Tax Support Scheme. 

3)              The setting of a realistic and prudent collection rate for Council Tax is an essential component of the overall budget strategy.

4)              Changes to the Tax Base as a result of The Local Council Tax Support Scheme for South Kesteven as approved by Council in December 2012. 

5)              The calculation of the tax base for parish purposes is based on the number of properties at 10th September 2012 and the discounts applicable on 1st October 2012 as prescribed by legislation.     

6)              Comments made by the Head of Finance at the meeting.

7)              Comments made by Members at the meeting.