Issue - meetings

To determine the Council Tax Base to form the basis of the 2019/20 budget proposals to be recommended to Council.

Decision:

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

None.

The Cabinet Member for Finance presented report number CFM477 which asked the Cabinet to recommend the Council Tax base for 2019/20 and set the collection rate for council tax.

The Cabinet:

1.    RECOMMENDED TO 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.    APPROVED the collection rate for Council Tax is set at 98.80%