Issue - meetings

REPORT OF THE SERVICE DIRECTOR – CUSTOMERS

To set the Council Tax Base for 2021/2022 in accordance with the Local Authorities (Calculation of Tax Base) Regulations 1992 and the Local Authorities (Calculation of Tax Base) (England) Regulations 2012 (the Regulations).

RESOLVED:

(1)       That a non-collection rate of 1% for 2021/2022 be set;

(2)       That the Council Tax Base for 2021/2022 be set at 49,396.9 and that the individual sums shown in Appendix A for each Parish be agreed.

REASON FOR DECISIONS: To fulfil the statutory requirement to set a Council Tax Base for the District and to enable Major and Local Precepting Authorities to set their levels of Council Tax for 2021/2022.

Audio Recording – 3 Minutes 45 Seconds

The Service Director – Customers presented the report entitled Council Tax Base 2021/2022, including the two appendices:

·                Council Tax Base 2021/2022 Appendix A

·                Council Tax Base 2021/2022 Appendix B

The Service Director – Customers advised that it was a statutory requirement to set a Council Tax Base each year in order that the levels of Council Tax for the forthcoming financial year could be set. The process for calculating the tax base was the same across all Local Authorities.

The Service Director – Customers explained that the Tax base was established by calculating the equivalent number of Band D properties in the District. In North Herts, the calculation was undertaken separately for each Parish and Town, effectively repeating the exercise 37 times to reach an overall total for the District.

The Service Director – Customers directed Members to Recommendation 2.2 which detailed the Council Tax Base for 2021/2022 as being at 49,396.9. The Service Director – Customers asked Members to note that the tax base was a decrease of 1.17% compared to 2021.

The Service Director – Customers informed Members that owing to the pandemic, there had been an increase in the amount of Council Tax Reduction (CTR) awarded, which impacted on the tax base. As CTR was a discount, any increase in discounts decreased the tax base.

The Service Director – Customers drew Members’ attention to the Non-Collection Rates section detailed in the report at paragraphs 8.6 – 8.10.

Councillor Ian Albert proposed the Recommendations which was seconded by Councillor Martin Stears-Handscomb.

Councillor Ian Albert advised that in accordance with Standing Order 4.8.16 (h) (i), a Recorded Vote was required. On the request of the Chair, a Recorded Vote was undertaken on the Council Tax Base 2021/2022.

(Voting:

For: Councillors Ian Albert, David Levett, Sam North and Martin Stears-Handscomb – 4

Against: 0

Abstain: 0

Councillor Claire Strong was absent.)

It was therefore:

RESOLVED:

(1)       That a non-collection rate of 1% for 2021/2022 be set;

(2)       That the Council Tax Base for 2021/2022 be set at 49,396.9 and that the individual sums shown in Appendix A for each Parish be agreed.

REASON FOR DECISIONS: To fulfil the statutory requirement to set a Council Tax Base for the District and to enable Major and Local Precepting Authorities to set their levels of Council Tax for 2021/2022.