Issue - meetings

Report of the Cabinet Member for Finance to recommend the Council Tax base for the 2020/21 financial year.

Decision:

1.    Cabinet recommends to Council the Council Tax base for the forthcoming financial year equating to 47,918.40 in accordance with the relevant legislation.  This will form the basis upon which the Council will estimate Council Tax income for the 2020/21 budget.

Reasons for decision:

1.    The report of the Cabinet Member for Finance on the Council Tax base for the financial year 2020/21

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 9 September 2019 and the discounts and exemptions applicable on 1 October 2019 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 councils to offset the impact of the Local Council Tax Support Scheme

Other options considered and rejected:

None

The Cabinet Member for Finance presented a report which asked the Cabinet to recommend the Council Tax base for 2020/21 and set the collection rate for council tax.  He referred to the table in the report at paragraph 1.4 which set out the tax base for Band D equivalents since 2016/17 and showed there was only a small increase for the coming year on the previous year which was positive for the district. 

The Leader said he was pleased that the Council had the third highest collection rate for 2018/19 of similar sized authorities and asked how the Council could continue that rate and even improve over the next year.

The Director for Finance responded that the Council was liaising with other authorities and continually looking at ways to improve collection rates.

A Cabinet Member asked what the difference was in value by collecting 98 percent on the best performing level of band D in monetary terms as opposed to collecting the full 100 percent. 

Action point

The Director for Finance advised he would respond to Cabinet Members on the above query following the meeting.  

A Cabinet Member stated that the Council should promote its collection rate and thank Council tax payers for ensuring this success by paying their Council tax on time.

There was a question on the Council’s policy for chasing outstanding debt.  The Interim Director for Finance explained that the Council Tax team was dedicated in checking up on current occupiers, referring non-payers to other bodies and for enforcement action to recover payment and write offs were the last resort.  With regard to the debt percentage, it was noted that only 10 percent was due to this Council but it was the authority’s duty to provide the resource for collection but the cost incurred was shared with the County Council and other relevant bodies. 

The recommendations in the report were proposed, seconded and AGREED:

1.    Cabinet recommends to Council the Council Tax base for the forthcoming financial year equating to 47,918.40 in accordance with the relevant legislation.  This will form the basis upon which the Council will estimate Council Tax income for the 2020/21 budget.