Issue - meetings

Report of Assistant Director of Finance and S151 Officer

Purpose of report

To provide Council Tax Base for 2024-2025

Recommendations

The meeting is recommended  to:

1.1         approve the report of the Assistant Director of Finance for the calculation of the Council’s Tax Base for 2024-2025.

1.2         agree 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 2024-2025 shall be 59,027.2.

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 2024-2025 in respect of special items shall be as indicated in the column titled Tax Base 2024-2025.

1.4         agree for the Flood Defence Areas which form part of its area, the amount calculated as the Council Tax Base for the year 2024-2025 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 2024-2025 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 2024-2025 shall be 59,027.2.

(3)           That it be agreed that 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 2024-2025 in respect of special items shall be as indicated in the column titled Tax Base 2024-2025.

(4)           That it be agreed that for the Flood Defence Areas which form part of its area, the amount calculated as the Council Tax Base for the year 2024-2025 for the purposes of levies on Oxfordshire County Council by River Authorities, shall be:

Thames Flood Defence Area                            56,667.7

Anglian (Great Ouse) Flood Defence Area          1,913.9

Severn Regional Flood Defence Area                    445.6

TOTAL                                                   59,027.2

The Assistant Director of Finance and S151 Officer submitted a report to provide the Council Tax Base for 2024-2025.

Resolved

(1)          That the report of the Assistant Director of Finance for the calculation of the Council’s Tax Base for 2024-2025 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 2024-2025 shall be 59,027.2.

(3)          That it be agreed that 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 2024-2025 in respect of special items shall be as indicated in the column titled Tax Base 2024-2025.

(4)          That it be agreed that for the Flood Defence Areas which form part of its area, the amount calculated as the Council Tax Base for the year 2024-2025 for the purposes of levies on Oxfordshire County Council by River Authorities, shall be:

Thames Flood Defence Area                                 56,667.7

Anglian (Great Ouse) Flood Defence Area           1,913.9

Severn Regional Flood Defence Area                      445.6

TOTAL                                                                       59,027.2

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 taxbase in order for them (and the Council) to set their budgets for 2024/25.

Alternative options

There are no alternative options. The Council has to set a tax base in order to set its council tax for 2024-2025.