Issue - meetings

Report of Executive Director of Finance (Interim)

Purpose of report

To provide Executive with an estimate of the Council Tax Base for 2020-2021 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 & Governance.

Recommendations

The meeting is recommended:

1.1      That the report of the Executive Director of Finance for the calculation of the Council’s Tax Base for 2020-2021 be considered and:

(a)       That pursuant to the Executive Director of Finance’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 2020-2021 shall be 55,559.9 This shall be subject to final confirmation by the Section 151 Officer in consultation with the Lead Member for Financial Management & Governance.

(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 2020-2021 in respect of special items shall be as indicated in the column titled Tax Base 2020-2021.

(c)       As for the Flood Defence Areas which form part of its area, the amount calculated as the Council Tax Base for the year 2020-2021 for the purposes of levies on Oxfordshire County Council by River Authorities, shall be:

Thames Flood Defence Area                                             53,234.4

Anglian (Great Ouse) Flood Defence Area                     1,873.2

Severn Region Flood Defence Area                                 452.3      

TOTAL                                                                                  55,559.9

1.2      To delegate final approval of the Council Tax Base for 2020-2021 to the Section 151 Officer in consultation with the Lead Member for Financial Management & Governance.

Resolved

(1)            That having given due consideration to the report of the Executive Director of Finance for the calculation of the Council’s Tax Base for 2020-2021, it be resolved:

(a)      That pursuant to the Executive Director of Finance’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 2020-2021 shall be 55,559.9 This shall be subject to final confirmation by the Section 151 Officer in consultation with the Lead Member for Financial Management & 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 2020-2021 in respect of special items shall be as indicated in the column titled Tax Base 2020-2021.

(c)      As for the Flood Defence Areas which form part of its area, the amount calculated as the Council Tax Base for the year 2020-2021 for the purposes of levies on Oxfordshire County Council by River Authorities, shall be:

Thames Flood Defence Area                                     53,234.4

Anglian (Great Ouse) Flood Defence Area                  1,873.2

Severn Region Flood Defence Area                           452.3      

TOTAL                                                                     55,559.9

(2)            That final approval of the Council Tax Base for 2020-2021 be delegated to the Section 151 Officer in consultation with the Lead Member for Financial Management & Governance.

The Executive Director of Finance (Interim) submitted a report to provide Executive with an estimate of the Council Tax Base for 2020-2021 and which sought 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 & Governance.

Resolved

(1)            That having given due consideration to the report of the Executive Director of Finance for the calculation of the Council’s Tax Base for 2020-2021, it be resolved:

(a)      That pursuant to the Executive Director of Finance’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 2020-2021 shall be 55,559.9 This shall be subject to final confirmation by the Section 151 Officer in consultation with the Lead Member for Financial Management & 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 2020-2021 in respect of special items shall be as indicated in the column titled Tax Base 2020-2021.

(c)      As for the Flood Defence Areas which form part of its area, the amount calculated as the Council Tax Base for the year 2020-2021 for the purposes of levies on Oxfordshire County Council by River Authorities, shall be:

Thames Flood Defence Area                                     53,234.4

Anglian (Great Ouse) Flood Defence Area                  1,873.2

Severn Region Flood Defence Area                           452.3      

TOTAL                                                                     55,559.9

(2)            That final approval of the Council Tax Base for 2020-2021 be delegated to the Section 151 Officer in consultation with the Lead Member for Financial Management & 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 2020) 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 2020-2021.