Decision details

Cabinet received a report which formed part of the preparation for setting the council’s budget. It needed to be considered so that figures for the tax base, the Collection Fund and the amount of business rates to be collected could be used in setting the Council Tax and business rate income and could be notified to other affected authorities.

Cabinet considered the report RESOLVED:

1.  That the calculation of the Council Tax Base for 2016/17 should be set at a level of 54,100.4 Band D equivalent properties based on a council tax support scheme of 30% and delegated authority of final confirmation of the Band D equivalent properties to the Corporate Director: Resources following approval of the council tax support scheme by Council on 27 January.

And NOTED:

2.  The estimated position on the Collection Fund in respect of Council Tax as at 31 March 2016 being:

Council Tax                      £1.816m surplus

3.  The estimated position on the Collection Fund in respect of Business Rates as at 31 March 2016 being:                         

Business Rates                £0.832m deficit

Cabinet further RESOLVED:

4.  To delegate to the Corporate Director: Resources authority for approving and returning the final NNDR1 return to the Secretary of State by 31 January 2016, to include any further revision to the business rates position 2015/16 and Business Rate income 2016/17.

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 was a statutory requirement which could be formally delegated to an officer. As with council tax if the amount of business rates estimated to be collected was increased or reduced or the surplus or deficit was set at a higher or lower level then the amount of income available to the council would change with the consequent effect on service provision or council tax levels.

The report to Cabinet covered calculations that were all prescribed by regulations with the effect that no other options needed to be considered. Furthermore, alternative tax base calculations had been prepared dependent on the option Council approved on the council tax support scheme for 2016/17.

None.

Used to prepare this report, in accordance with the Local Government (Access to Information) Act 1985):

Local Government Finance Act 1992

Local Government Act 2003

The Local Authorities (Calculation of Council Tax Base) (Amendment) (England) Regulations 2003

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

Council Tax Banding List

The Non-Domestic Rating (Rates Retention) Regulations 2013

The Non-Domestic Rating (Rates Retention) Amendment Regulations 2014