Decision details

Tax Base 2020-21

Decision Maker: Cabinet

Decision status: Recommendations approved

Is Key decision?: No

Is subject to call in?: Yes

Purpose:

The Council is required to pass a formal resolution determining the Council Tax Base for 2020-21.

 

To formally determine not to revise the reduction of Council Tax Discounts.

Decision:

Cabinet agreed the following:

 

1.  The District's Council Tax Base for 2020-21 as 44,546.40 and the tax base for the towns and parishes in the Council’s administrative area, as set out in the table at Annex 2 (to the cabinet report);

 

2.  The increase in premium for all properties that have been left empty and substantially unfurnished for five years but less than 10 years. This will take effect from April 2020 and will see the premium increased from 100% to 200%;

 

3.  Not to revise the Council Tax Reduction Scheme for 2020-21.

Reasons for the decision:

The calculation of the Tax base has been undertaken in accordance with the current regulations, “Local Authority (calculation of Council Tax Base) Regulations 2012 (SI: 2012:2914) which came into force in November 2012. The Council is required to set its tax base by 31 January every year.

 

The Council is also required on an annual basis, to determine whether to remove or reduce council tax discounts. This is determined in regulation.

Alternative options considered:

Not making such a decision would make it difficult for Council to create a framework for setting out its budget; there is no alternative to the tax base and local scheme. There are no alternative decisions that can be made.

Report author: Chris Blundell

Publication date: 15/01/2020

Date of decision: 14/01/2020

Decided at meeting: 14/01/2020 - Cabinet

Effective from: 23/01/2020

Accompanying Documents: