Issue - meetings

Council Tax Base and Non Domestic Rating Income 2018/19

Meeting: 16/01/2018 - Cabinet (Item 89)

89 Council Tax Base and non domestic rating income 2018/19 pdf icon PDF 175 KB

Report of the Chief Executive

Presented by the Corporate Portfolio Holder

Minutes:

The Corporate Portfolio Holder presented the report to Members. 

 

He informed Members that the Local Government Finance Act 1992 required that the calculation of the Council Tax Base for the financial year 2018/19 be determined by no later than 31 January 2018.

 

He reported that for the first time, growth estimates in respect of the anticipated number of new homes for 2018/19 had been included in the council tax base for 2018/19 at parish level.  This meant that there was a larger than average increase in the base for 2018/19 compared to 2017/18, and the Council along with parish and major preceptors, would receive the proportionate share of council tax collected in year, rather than a year in arrears.

 

He reminded Members of the decision taken in January 2017, that Town and Parish Council’s would receive a 25 percent reduction in the Council Tax Support Grant next year and each year until 2020/21 when the grant was phased out.

 

In respect of business rates, the Council were required to provide details of estimated income for the following year to the Government by 31st January 2018 on a form called NNDR1 which was required to be formally approved.  The form was completed by the Revenues and Benefits Partnership shortly before the 31st January deadline to ensure that the estimates were as up to date as possible.  In light of the timing, it was recommended that delegated authority be given to the Deputy Section 151 Officer to approve and submit the form for 2018/19.

 

It was Moved by Councillor N J Rushton, seconded by Councillor A V Smith and

 

RESOLVED THAT:

 

a)     The calculation of the Council Tax Base for each Parish and Special Expense Area for the financial year 2018/19, as shown in appendix two, be approved and adopted.

 

b)     In accordance with the Local Authorities (Calculation of Council Tax Base) (England) Regulations 2012 SI 2012/2914, the amount calculated by North West Leicestershire District Council as its Council Tax Base for the financial year 2018/19 shall be 32,852.

 

c)     The amounts of Council Tax Support Grant for each Town and Parish Council detailed within appendix three be noted.

 

d)     The authority to submit the calculations of non domestic rating income and other amounts required by the government by 31 January each year for the forthcoming financial year, be delegated to the Deputy Section 151 Officer.

 

Reason for decision: To determine the Council Tax Base for the 2018/19 financial year.