Issue - meetings

REPORT OF THE SERVICE DIRECTOR – CUSTOMERS

To set the Council Tax Base for 2023/2024 in accordance with the Local Authorities (Calculation of Council Tax Base) Regulations 1992 and the Local Authorities (Calculation of Council Tax Base) (England) Regulations 2012 (the Regulations)

RESOLVED: That the Committee:

(1)   Set a non-collection rate of 1% for 2023/2024.

(2)   Set the Council Tax Base for 2023/2024 at 50,663.6 and the individual sums shown in Appendix A for each Parish were 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 2023/2024.

Audio recording – 3 minutes 20 seconds

Jo Dufficy, Service Director – Customers, presented the report entitled ‘Council Tax Base 2023/2024’ and advised of the following:

·       This was part of the annual process to approve a Council Tax scheme, which included two elements: the Council Tax Base and the Non-Collection Rate.

·       Setting the Tax Base for the year is a statutory requirement annually and enables the precepting authorities to set their precepts.

·       The calculations of the base rate were the same for all authorities, which were then repeated for Town and Parish rates.

·       The Tax Base calculation for 2023/24 is 50,663.6, which was an increase of 698.8 or 1.4% on the base for last year.

·       Appendix A showed the breakdown for each Town and Parish Council and Appendix B showed an example calculation for Letchworth, which accounted for exemptions and discounts.

·       The non-collection rate was proposed to be set at 1%.

·       The Council traditionally had a high collection rate of over 99%.

·       The non-collection rate was not the same as in year collection, which was currently slightly under the target for this year. This was explained as being in part due to customers choosing to pay in 12 monthly instalments, instead of 10 as previously.

Councillor Ian Albert proposed and Councillor Elizabeth Dennis-Harburg seconded and the outcome of the vote was as follows:

VOTE TOTALS:

YES:                                                                3

ABSTAIN:                                                       2

NO:                                                                  0

TOTAL:                                                           5

NUMBER OF DELEGATES PRESENT: 5

THE INDIVUDAL RESULTS WERE AS FOLLOWS:

Cllr Claire Strong                                            ABSTAIN

Cllr Adam Compton                                        ABSTAIN

Cllr Ian Albert                                                  YES

Cllr Elizabeth Dennis-Harburg                        YES

Cllr Sam North                                                YES

Therefore, it was:

RESOLVED: That the Committee:

(1)   Set a non-collection rate of 1% for 2023/2024.

(2)   Set the Council Tax Base for 2023/2024 at 50,663.6 and the individual sums shown in Appendix A for each Parish were 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 2023/2024.