Issue - meetings

Report of Head of Finance and Procurement

Purpose of report

To provide Executive with details of the Council Tax Base for 2016-2017.

Recommendations

The meeting is recommended:

1.1         To consider the report of the Head of Finance and Procurement for the calculation of the Council’s Tax Base for 2016-2017 be considered.

(a)          That pursuant to the Head of Finance and Procurement’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 2016-2017 shall be 50,357.1

            (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 2016-2017 in respect of special items shall be as indicated in the final column thereto.

            (c)        As for the Flood Defence Areas which form part of its area, the amount calculated as the Council Tax Base for the year 2016-2017 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 2016-2017 to the Section 151 Officer in consultation with the Lead Member for Financial Management.

Resolved

(1)          That the report of the Head of Finance and Procurement for the calculation of the Council’s Tax Base for 2016-2017 be considered and the following agreed:

(a)  That pursuant to the Head of Finance and Procurement’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 2016-2017 shall be 50,357.1

(b)  As for the parishes which form part of its area (annex to the Minutes as set out in the Minute Book) the amount calculated as the Council Tax Base for the year 2016-2017 in respect of special items shall be as indicated in the final column thereto.

(c)  As for the Flood Defence Areas which form part of its area, the amount calculated as the Council Tax Base for the year 2016-2017 for the purposes of levies on Oxfordshire County Council by River Authorities, shall be:

(2)       That final approval of the Council Tax Base for 2016-2017 be delegated to the Section 151 Officer in consultation with the Lead Member for Financial Management.

The Head of Finance and Procurement submitted a report to provide Executive with details of the Council Tax Base for 2016-2017.

Resolved

(1)          That the report of the Head of Finance and Procurement for the calculation of the Council’s Tax Base for 2016-2017 be considered and the following agreed:

(a)  That pursuant to the Head of Finance and Procurement’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 2016-2017 shall be 50,357.1

(b)  As for the parishes which form part of its area (annex to the Minutes as set out in the Minute Book) the amount calculated as the Council Tax Base for the year 2016-2017 in respect of special items shall be as indicated in the final column thereto.

(c)  As for the Flood Defence Areas which form part of its area, the amount calculated as the Council Tax Base for the year 2016-2017 for the purposes of levies on Oxfordshire County Council by River Authorities, shall be:

(2)          That final approval of the Council Tax Base for 2016-2017 be delegated to the Section 151 Officer in consultation with the Lead Member for Financial Management.

Reasons

The collection rate used is a best estimate of the percentage of the total amount due for 2016-17. It is based on previous year’s collection rates.

The appendices show the most up to date position of the Council Tax base and the adjustments have been made to take account of changes during 2015-16.

Alternative options

Option 1: To reject the tax base calculation. The figures in this report could be rejected and a new calculation made. However, this would result in further delays for all preceptors in calculating their own precept to be levied on the Council.