Issue - meetings

Report of Executive Director: Finance and Governance

Purpose of report

To provide Executive with an estimate of the Council Tax Base for 2018-2019 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: Finance and Governance for the calculation of the Council’s Tax Base for 2018-2019 be considered and:

(a)          That pursuant to the Executive Director: 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 2018-2019 shall be 52,681.6 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 2018-2019 in respect of special items shall be as indicated in the column titled Tax Base 2018-2019.

            (c)        As for the Flood Defence Areas which form part of its area, the amount calculated as the Council Tax Base for the year 2018-2019 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 2018-2019 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: Finance and Governance for the calculation of the Council’s Tax Base for 2018-2019, the following be agreed:

(a)          That pursuant to the Executive Director: 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 2018-2019 shall be 52,681.6 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 the annex to the Minutes (as set out in the Minute Book), the amount calculated as the Council Tax Base for the year 2018-2019 in respect of special items shall be as indicated in the column titled Tax Base 2018-2019.

            (c)        As for the Flood Defence Areas which form part of its area, the amount calculated as the Council Tax Base for the year 2018-2019 for the purposes of levies on Oxfordshire County Council by River Authorities, shall be:

(2)          That final approval of the Council Tax Base for 2018-2019 be delegated to the Section 151 Officer in consultation with the Lead Member for Financial Management.

The Executive Director: Finance and Governance submitted a report to provide Executive with an estimate of the Council Tax Base for 2018-2019 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: Finance and Governance for the calculation of the Council’s Tax Base for 2018-2019, the following be agreed:

(a)          That pursuant to the Executive Director: 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 2018-2019 shall be 52,681.6 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 the annex to the Minutes (as set out in the Minute Book), the amount calculated as the Council Tax Base for the year 2018-2019 in respect of special items shall be as indicated in the column titled Tax Base 2018-2019.

            (c)        As for the Flood Defence Areas which form part of its area, the amount calculated as the Council Tax Base for the year 2018-2019 for the purposes of levies on Oxfordshire County Council by River Authorities, shall be:

(2)          That final approval of the Council Tax Base for 2018-2019 be delegated to the Section 151 Officer in consultation with the Lead Member for Financial Management.

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 2018) 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 2018-2019.