Issue - meetings

Report of Director of Finance

Purpose of report

To provide the Council Tax Base for 2021-2022

Recommendations

The meeting is recommended:

1.1      That the report of the Director of Finance for the calculation of the Council’s Tax Base for 2021-2022 be agreed and:

(a)      That pursuant to the 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 2021-2022 shall be 55,615.9

(b)      As for the parishes which form part of its area shown in Appendix 1, the amount calculated as the Council Tax Base for the year 2021-2022 in respect of special items shall be as indicated in the column titled Tax Base 2021-2022.

(c)      As for the Flood Defence Areas which form part of its area, the amount calculated as the Council Tax Base for the year 2021-2022 for the purposes of levies on Oxfordshire County Council by River Authorities, shall be:

Resolved

(1)           That the report of the Director of Finance for the calculation of the Council’s Tax Base for 2021-2022 be agreed and:

(a)      That pursuant to the 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 2021-2022 shall be 55,615.9

(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 2021-2022 in respect of special items shall be as indicated in the column titled Tax Base 2021-2022.

(c)      As for the Flood Defence Areas which form part of its area, the amount calculated as the Council Tax Base for the year 2021-2022 for the purposes of levies on Oxfordshire County Council by River Authorities, shall be:

The Director of Finance submitted a report to provide the Council Tax Base for 2021-2022

Resolved

(1)           That the report of the Director of Finance for the calculation of the Council’s Tax Base for 2021-2022 be agreed and:

(a)      That pursuant to the 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 2021-2022 shall be 55,615.9

(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 2021-2022 in respect of special items shall be as indicated in the column titled Tax Base 2021-2022.

(c)      As for the Flood Defence Areas which form part of its area, the amount calculated as the Council Tax Base for the year 2021-2022 for the purposes of levies on Oxfordshire County Council by River Authorities, shall be:

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 2021) 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

None. The Council has to set a tax base in order to set its council tax for 2021-2022.