Issue - meetings

Calculation of Council Tax Base

Meeting: 05/12/2019 - Cabinet (Item 111)

111 Calculation of Council Tax Base pdf icon PDF 191 KB

To consider and decide on the recommendations as set out in the attached report.

Additional documents:

Decision:

RESOLVED – That the Tunbridge Wells Tax Base, as shown in Appendix B of this report be approved.

 

REASON FOR DECISION:

To comply with the provisions of Statutory Instruments 2012 No 2914 – The Local Authorities (Calculation of Council Tax Base) (England) Regulations.

Minutes:

Lee Colyer, Director of Finance, Policy and Development introduced this report that detailed the calculations for the 2020/21 Tax Base and included the following:

 

-       A technical calculation that looked at the number of chargeable dwellings within the Borough and then adjusted to the relevant Band. Further adjustments were then made for any Council Tax reliefs and discounts.  The aim was to end up with a Band D equivalent that would be used to calculate Council Tax. 

 

RESOLVED – That the Tunbridge Wells Tax Base, as shown in Appendix B of this report be approved.

 

REASON FOR DECISION:

To comply with the provisions of Statutory Instruments 2012 No 2914 – The Local Authorities (Calculation of Council Tax Base) (England) Regulations.


Meeting: 12/11/2019 - Finance and Governance Cabinet Advisory Board (Item 69)

69 Calculation of Council Tax Base pdf icon PDF 62 KB

The Head of Finance and Procurement to give a verbal update at the meeting.

Minutes:

Lee Colyer, Director of Finance, Policy and Development gave a verbal update on where the Council was in relation to setting Council Tax for next year and included the following:

 

-       On 1 December the Council would calculate the tax base – which was the number of chargeable dwellings for Council Tax purposes within the Borough, taking into account any reliefs or discounts and then grouped into the various bandings. 

-       A Council Tax base increase, i.e. more households liable for Council Tax payment, resulted in reducing the financial burden on the Council.

-       The Council assumed an increase in 1% per year, due in part to an increase in the number of planning applications approved and therefore an increase in the number of households liable for Council Tax payment.  This was then adjusted to take account of single person discount and other Council Tax support/relief.

-       The Report that would seek approval for the tax base methodology would be available at the next Cabinet meeting on 5 December 2019. 

 

RESOLVED – The verbal update be noted.