Issue - meetings

Report No: CAB/WS/19/045

Portfolio Holder: Cllr Sarah Broughton       Lead Officer: Rachael Mann

RECOMMENDED TO COUNCIL: (17 December 2019)

That:-

1.       The tax base for 2020/2021, for the whole of West Suffolk is 56,138.14 equivalent Band D dwellings and for each of the predecessor areas is: Forest Heath 18,879.62 and St Edmundsbury 37,258.52, as detailed in paragraph 4.3 of Report No: CAB/WS/19/045; and

2.       The tax base for 2020/2021 for the different parts of its area, as defined by parish or special expense area boundaries, are as shown in Appendix 2 to Report No: CAB/WS/19/045.

(Report No: CAB/WS/19/045)

The Cabinet considered this report which explained that the Council Tax base was the total taxable value, at a point in time, of all the domestic properties in the Council’s area.  It was a yearly calculation and represented the estimated number of chargeable dwellings after allowing for exemptions and discounts, projected changes in the property base and after applying an estimated collection rate.

The Council Tax base was used in the calculation of Council Tax.  Orders had been laid allowing West Suffolk to harmonise the Council Tax of Forest Heath and St Edmundsbury over a period not exceeding seven years.  Because of this, it was necessary to calculate tax base figures for the areas formerly covered by Forest Heath District Council and St Edmundsbury Borough Council (the “predecessor areas”).

RECOMMENDED TO COUNCIL: (17 December 2019)

That:-

1.       The tax base for 2020/2021, for the whole of West Suffolk is 56,138.14 equivalent Band D dwellings and for each of the predecessor areas is: Forest Heath 18,879.62 and St Edmundsbury 37,258.52, as detailed in paragraph 4.3 of Report No: CAB/WS/19/045; and

2.       The tax base for 2020/2021 for the different parts of its area, as defined by parish or special expense area boundaries, are as shown in Appendix 2 to Report No: CAB/WS/19/045.