Issue - meetings

Report of Executive Director: Finance and Governance                                      

Purpose of report

To provide Executive with an estimate of the Council Tax Base for 2019-2020 and seek approval for the final determination of the Council Tax Base to be delegated to the Section 151 Officer in consultation with the Lead Member for Financial Management.

Recommendations

The meeting is recommended:

1.1       That the report of the Executive Director of Finance and Governance for the calculation of the Council’s Tax Base for 2019-2020 be considered and:

(a)          That pursuant to the Executive Director of Finance and Governance’s report and in accordance with the Local Authorities (Calculation of Council Tax Base) (England) Regulations 2012, the amount calculated by Cherwell District Council as its Council Tax Base for the year 2019-2020 shall be 53,876.9 This shall be subject to final confirmation by the Section 151 Officer in consultation with the Lead Member for Financial Management.

            (b)       As for the parishes which form part of its area shown in Appendix 2, the amount calculated as the Council Tax Base for the year 2019-2020 in respect of special items shall be as indicated in the column titled Tax Base 2019-2020.

            (c)        As for the Flood Defence Areas which form part of its area, the amount calculated as the Council Tax Base for the year 2019-2020 for the purposes of levies on Oxfordshire County Council by River Authorities, shall be:

1.2       To delegate final approval of the Council Tax Base for 2019-2020 to the Section 151 Officer in consultation with the Lead Member for Financial Management.

Resolved

(1)          That having given due consideration to the report of the Executive Director of Finance and Governance for the calculation of the Council’s Tax Base for 2019-2020, it be resolved:

(a)          That pursuant to the Executive Director of Finance and Governance’s report and in accordance with the Local Authorities (Calculation of Council Tax Base) (England) Regulations 2012, the amount calculated by Cherwell District Council as its Council Tax Base for the year 2019-2020 shall be 53,876.9 This shall be subject to final confirmation by the Section 151 Officer in consultation with the Lead Member for Financial Management and Governance.

            (b)       As for the parishes which form part of its area shown in the annex to the Minutes (as set out in the Minute Book), the amount calculated as the Council Tax Base for the year 2019-2020 in respect of special items shall be as indicated in the column titled Tax Base 2019-2020.

            (c)        As for the Flood Defence Areas which form part of its area, the amount calculated as the Council Tax Base for the year 2019-2020 for the purposes of levies on Oxfordshire County Council by River Authorities, shall be:

(2)          That final approval of the Council Tax Base for 2019-2020 be delegated to the Section 151 Officer in consultation with the Lead Member for Financial Management and Governance.

The Executive Director: Finance and Governance (Interim) submitted a report to provide Executive with an estimate of the Council Tax Base for 2019-2020 and seek approval for the final determination of the Council Tax Base to be delegated to the Section 151 Officer in consultation with the Lead Member for Financial Management.

Resolved

(1)            That having given due consideration to the report of the Executive Director of Finance and Governance (Interim) for the calculation of the Council’s Tax Base for 2019-2020, it be resolved:

(a)            That pursuant to the Executive Director of Finance and Governance’s report and in accordance with the Local Authorities (Calculation of Council Tax Base) (England) Regulations 2012, the amount calculated by Cherwell District Council as its Council Tax Base for the year 2019-2020 shall be 53,876.9 This shall be subject to final confirmation by the Section 151 Officer in consultation with the Lead Member for Financial Management and Governance.

          (b)      As for the parishes which form part of its area shown in the annex to the Minutes (as set out in the Minute Book), the amount calculated as the Council Tax Base for the year 2019-2020 in respect of special items shall be as indicated in the column titled Tax Base 2019-2020.

          (c)      As for the Flood Defence Areas which form part of its area, the amount calculated as the Council Tax Base for the year 2019-2020 for the purposes of levies on Oxfordshire County Council by River Authorities, shall be:

(2)            That final approval of the Council Tax Base for 2019-2020 be delegated to the Section 151 Officer in consultation with the Lead Member for Financial Management and Governance.

Reasons

For the purposes of Section 31B of the Local Government Finance Act 1992 and the Local Authorities (Calculation of  Council Tax Base) (England) Regulations 2012, the Council is required to calculate the tax base (which will be used for tax setting purposes in February 2019) in respect of:

(a)        the whole of its area and;

(b)        for any parts of its area for the purposes of:

(i)              Apportioning precepts and levies and;

(ii)             Calculating the tax base for each area subject to a special item

Alternative options

Option 1: None. The Council has to set a tax base in order to set its council tax for 2019-2020.