Decision details

The Director of Resources presented the report which set out the declaration of the estimated surplus on the Council’s Collection Fund relating to Council Tax at the end of March 2017 and how it was shared amongst the constituent precepting bodies.  It also set out the Council Tax base calculation for 2017/18. The tax base was a key component in calculating both the budget requirement and the Council Tax charge.

The estimated surplus for the year was £218,896, an increase of £16,813 against the budgeted figure.  This had to be taken into account when setting the Council Tax for 2017/18.

The West Lindsey share of the £218,896 included an average of the Parish and Town Council precepts.  This changed the ranking from that reflected in the Council Tax leaflet, where WLDC was shown as receiving less than both the Police Authority and the County Council as a proportion of the total Council Tax paid by residents.

The basis of calculating the Council Tax Base was set out in paragraph 2 of the report.  Members were therefore asked to agree the Council Tax Base of £28,959.46 – a small increase on 2016/17.

The recommendations as set out in the report were moved, seconded and voted upon.

RESOLVED that:-

a)    the estimated surplus of £218,896 be accepted and be declared as accruing in the Council’s Collection Fund at 31 March 2017 relating to an estimated Council Tax surplus;

b)    the Council uses its element of the Collection Fund surplus/deficit in calculating the level of Council Tax in 2017/18; and

c)    the calculations of the Council’s tax base for 2017/18 as set out in Appendix A be approved, and that in accordance with the Local Authorities’ (Calculation of Council Tax Base) Regulations 1993 (as amended), the tax base for each part of the Authority’s area shall be as set out in Appendix B.