Decision details

This report is before Cabinet to consider under its delegated function No 3.2.7. ‘to be responsible for the council’s overall budget and determine action required to ensure that the overall budget remains within the total cash limit’.

Cabinet considered the report and RESOLVED to: 

1.    Propose the calculation of the Council Tax Base for 2020/21 set at a level of 59,093.47 Band D equivalent properties based on the existing council tax support scheme uprated to 32%;  

2.    Note the estimated position on the Collection Fund in respect of Council Tax as at 31 March 2020 being: 

£0.556m surplus 

3.    Note the estimated position on the Collection Fund in respect of Business Rates as at 31 March 2020 being: 

£1.960m surplus 

4.    Delegate to the Acting Corporate Director Resources authority for approving the final estimated position on the collection fund balance as at 31st March 2020 for both council tax and business rates. 

The Council Tax Base could be set at a higher or lower level. However, this could have the effect or either inflating unnecessarily the amount of Council Tax to be set or setting the tax at a level insufficient to meet the Council’s budget requirements. A similar position could arise if the surplus or deficit were set at a higher or lower level.

The calculation and return of the information included in the NNDR1 is a statutory requirement which can be formally delegated to an officer. As with council tax if the amount of business rates estimated to be collected is increased or reduced or the surplus or deficit is set at a higher or lower level then the amount of income available to the council will change with the consequent effect on service provision or council tax levels.

This report covers calculations that are all prescribed by regulations with the effect that no other options need to be considered.

None.

Local Government Finance Act 1988

Local Government Finance Act 1992

Local authority (Funds) (England) Regulations 1992

Local Government Act 2003

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

The Council Tax (Prescribed Classes of Dwellings) (England) Regulations 2003

Council Tax Banding List The Non-Domestic Rating (Rates Retention) Regulations 2013