Issue - meetings

Council Tax Base for Tax Setting Purposes 2017/2018

Meeting: 13/12/2016 - Forest Heath Cabinet (Item 274)

274 Council Tax Base for Tax Setting Purposes 2017/2018 pdf icon PDF 254 KB

Report No: CAB/FH/16/061

Portfolio Holder: Stephen Edwards            Lead Officer: Rachael Mann

 

Additional documents:

Decision:

RECOMMENDED TO COUNCIL: (21 December 2016)

 

That:-

1.           The tax base for 2017/2018, for the whole of Forest Heath is 17,575.33 equivalent Band ‘D’ dwellings, as detailed in paragraph 1.4 of Report No: CAB/FH/16/061.

 

2.           The tax base for 2017/2018 for the different parts of its area, as defined by parish or special expense area boundaries, are as shown in Appendix 2 of Report No: CAB/FH/16/061.

 

Minutes:

(Report No: CAB/FH/16/061)

 

Councillor Stephen Edwards, Portfolio Holder for Resources and Performance, presented this report which set out the basis of the formal calculation for the Council Tax Base for the financial year 2017/2018.

 

The Tax base Return (CTB1) was attached at Appendix 1 to the report, which had been updated as at 31 October 2016 to allow for:

 

(a)     any technical changes outlined in Report No: CAB/FH/16/060.

 

(b)     potential growth in the property base during 2017/2018 taken from an average of the housing delivery numbers for those sites within the local plan and those that had planning permission, adjusted for an assumed level of discounts/exemptions within that growth of property base.

 

An allowance was then made for losses on collection, which assumed that overall collection rates would be maintained at 97.5%.  In addition to this collection rate change, an adjustment had been made to allow for the collectability of the Council Tax arising from the Local Council Tax Support Scheme, which had been assessed at 90%.  The resulting Tax Baw for Council Tax collection purposes had been calculated as 17,575.33 which was an increase of 367.4 on the previous year.

 

The tax base figures provided within Appendix 2 of the report had been communicated to Town and Parish Councils, so they could start to factor these into their budget setting process.

 

With the vote being unanimous, it was

 

RECOMMENDED TO COUNCIL: (21 December 2016)

 

That:-

 

1.           The tax base for 2017/2018, for the whole of Forest Heath is 17,575.33 equivalent Band ‘D’ dwellings, as detailed in paragraph 1.4 of Report No: CAB/FH/16/061.

 

2.           The tax base for 2017/2018 for the different parts of its area, as defined by parish or special expense area boundaries, are as shown in Appendix 2 of Report No: CAB/FH/16/061.