Issue - meetings

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

RESOLVED – That the Tunbridge Wells Tax Base, as set out at in Appendix B to the 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. 

Jane Fineman, Head of Finance, Procurement and Parking introduced the report that calculated the Tax Base for the period 1 December to 31 January.

Discussion and responses to Members questions included the following:

-       The Tax Base was the number of properties in the Borough eligible to pay Council Tax.

-       The Tax Base must be notified to Kent CC, Kent Policy Authority, Kent and Medway Fire and Rescue Authority and the Parishes by 31 January 2021.

-       There was little the Council could influence when calculating the Tax Base except for the impact of its own local pre determined Council Tax Reduction Scheme.

-       Usually the Tax Base would grow year on year as more houses were built in the Borough (546 new properties were completed this year).  However, Covid-19 was expected to have a significant impact which would more than offset the housing growth.

-       The Council Tax collection rate was expected to fall by 1.3% and the number of claimants for the Council Tax Reduction Scheme was forecast to increase by 20%.  Both of these estimates were based on the actual fluctuations the Council was experiencing at present. 

-       The overall Tax Base was therefore calculated to fall by 1.96% to 45,371 Band D equivalent properties.

RESOLVED – That the Tunbridge Wells Tax Base, as set out at in Appendix B to the 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. 

To consider and provide a recommendation to Cabinet on the proposals set out in the verbal update.

Jane Fineman, Head of Finance, Procurement and Parking provided a verbal update which included the following:

-       As part of the Council Tax setting process the Council was required to calculate the Tax Base in the period between 1 December and 31 January.

-       The Tax Base was the number of properties in the Borough eligible to pay Council Tax.

-       The Tax Base must be notified to Kent CC, Kent Police Authority, Kent and Medway Fire and Rescue and the Parishes by 31 January 2021.

-       Details of how the calculation must be done was laid out in legislation and there was very little room for influence except for the impact of the Council’s own determined Council Tax Reduction Scheme.

-       Usually the Tax Base would grow year on year as more houses were built.  This year however, Covid-19 was likely to have a significant impact and unfortunately was expected to more than offset any housing growth. 

-       The Council Tax collection rate was falling and the number of claimants for the Council Tax Reduction Scheme was increasing so it was likely that the Council would see an overall fall in the Tax Base this year.

-       A Report would be taken to Cabinet in December.

RESOLVED – That the update be noted.