Issue - meetings

Report of the Assistant Director of Finance (S151 Officer)

Purpose of report

To provide the Council Tax Base for 2023-2024

Recommendations

That the Executive:

1.1      approves the report of the Assistant Director of Finance for the calculation of the Council’s Tax Base for 2023-2024

1.2      agrees that, 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 2023-2024 shall be 58,184.3.

1.3      agree for the parishes which form part of its area shown in Appendix 1, the amount calculated as the Council Tax Base for the year 2023-2024 in respect of special items shall be as indicated in the column titled Tax Base 2023-2024.

1.4      agrees for the Flood Defence Areas which form part of its area, the amount calculated as the Council Tax Base for the year 2023-2024 for the purposes of levies on Oxfordshire County Council by River Authorities, shall be:

Resolved

(1)          That the report of the Assistant Director of Finance for the calculation of the Council’s Tax Base for 2023-2024 (annex to the Minutes as set out in the Minute Book) be approved.

(2)          That it be agreed that, 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 2023-2024 shall be 58,184.3.

(3)          That it be agreed 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 2023-2024 in respect of special items shall be as indicated in the column titled Tax Base 2023-2024.

(4)          That it be agreed for the Flood Defence Areas which form part of its area, the amount calculated as the Council Tax Base for the year 2023-2024 for the purposes of levies on Oxfordshire County Council by River Authorities, shall be:

The Assistant Director of Finance (S151 Officer) submitted a report to provide the Council Tax Base for 2023-2024.  

Resolved

(1)          That the report of the Assistant Director of Finance for the calculation of the Council’s Tax Base for 2023-2024 (annex to the Minutes as set out in the Minute Book) be approved.

(2)          That it be agreed that, 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 2023-2024 shall be 58,184.3.

(3)          That it be agreed 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 2023-2024 in respect of special items shall be as indicated in the column titled Tax Base 2023-2024.

(4)          That it be agreed for the Flood Defence Areas which form part of its area, the amount calculated as the Council Tax Base for the year 2023-2024 for the purposes of levies on Oxfordshire County Council by River Authorities, shall be:

Reasons

The Council must legally set a tax base for the following year by 31 January.  This will allow the Council to notify its preceptors of the tax base in order for them (and the Council) to set their budgets for 2023/24.

Alternative options

There are no alternative options. The Council has to set a tax base in order to set its council tax for 2023-2024.