Issue - meetings

Council Tax Base 2020/21

Meeting: 14/01/2020 - Cabinet (Item 73)

73 Council Tax Base 2020/21 pdf icon PDF 467 KB

Report of the Head of Finance

Presented by the Corporate Portfolio Holder

Minutes:

The Corporate Portfolio Holder presented the report to Members.

 

He advised that the report sought approval of the Council Tax Base for

2020/21, which, under the Local Government Finance Act 1992 required that the calculation of the Council Tax Base for the financial year 2020/21 be determined by no later than 31 January 2020. He drew Members’ attention to appendices 1 and 2 which showed the council tax base for the next year after applying a 2% non-collection rate and advised that for the third year, growth estimates in respect of the anticipated number of new homes for 2020/21 had been included in the council tax base at parish level.

 

He reminded Members that in January 2017 Cabinet agreed that Town and Parish councils would receive a 25% reduction in the Council Tax Support Grant and that this would be the final year that the grant would be payable.

He stated that following the Cabinet meeting in December there was a consultation in progress on reducing the Council Tax Support Grant to Special Expense areas over a four year period, which would commence in 2021/22; and that it would be considered again by Cabinet in February as part of the final budget.

 

Finally he advised Members that, in respect of Business Rates, the authority was required to provide details of estimated income for the following year to the Government by 31 January 2020 on a form called NNDR1. This required formal approval. He noted that the form was completed by the Revenues and Benefits Partnership shortly before the 31January deadline to ensure that the estimates were as up to date as possible and that the Section 151 Officer had delegated authority to approve and submit the form for 2020/21.

 

It was moved by Councillor N J Rushton, seconded by Councillor R Blunt and

 

RESOLVED THAT:

 

1.    The calculation of the Council Tax Base for each Parish and Special Expense area for the financial year 2020/21, as shown in appendix 2 to the report, be approved and recommended to Council for adoption.

 

2.    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 2020/21 shall be 34,585 be noted.

 

3.    The amounts of Council Tax Support Grant for each Town and Parish Council detailed in appendix 3 be noted.

 

 4.   The Section 151 Officer has delegated authority to submit the    calculations of Non Domestic rating income and other amounts required by the Government by 31 January each year be noted.

 

Reason for decision: Statutory requirement to facilitate the setting of Council Tax for the forthcoming Financial Year.