Decision details

Council Taxbase 2022/23 and Collection Fund Declaration 2021/22 - JAN22/CAB/66

Decision status: Recommendations Approved

Is Key decision?: No

Is subject to call in?: Yes


This report forms part of the preparation for setting the Council’s budget. It needs to be considered for the tax base and the Collection Fund balances to be used in setting the Council’s overall budget and Council Tax and can be notified to other affected authorities within the statutory deadlines for the same purpose.  


Cabinet considered the report and RESOLVED to:


1.    Propose the calculation of the Council Tax Base for 2022/23 set at a level of 60,494.82 Band D equivalent properties based on the existing council tax support scheme.  


2.    To note the estimated position on the Collection Fund in respect of Council Tax as at 31 March 2022 being: 

£1.320m Deficit 


3.    To note these estimated positions with the Corporate Director Resources reserving the right to amend the final estimated position on the Collection Fund balance as at 31 March 2022 in accordance with the statutory Determination legislation and timescales 


4.    To note the estimated position on the Collection Fund in respect of Business Rates as at 31 March 2021 being £16.6m 


Reasons for the decision:

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. 


Alternative options considered:

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

Interests and Nature of Interests Declared:


Background Documents:

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 

The Local Authorities (Collection Fund: Surplus and Deficit) (Coronavirus) (England) Regulations 2020 



Publication date: 10/01/2022

Date of decision: 10/01/2022

Decided at meeting: 10/01/2022 - Cabinet

Effective from: 14/01/2022

Accompanying Documents: