Issue - meetings

Meeting: 21/01/2019 - Council (Item 50)

50 Council Tax Base and Council Tax Surplus pdf icon PDF 78 KB

Additional documents:

Minutes:

Members gave consideration to a report which sought approval of the Council Tax Base for the District and determination of the Surplus or Deficit to be distributed for the purposes of 2019/20 budget setting.

 

The Council was required to declare an estimate of the surplus or deficit that would occur on the Collection Fund at the end of each year. The Collection Fund recorded the amount of income collected from Council Tax, together with precept payments made to principal authorities. These elements would generate a surplus or a deficit which should be taken into account when determining the Council Tax for the following year.

 

Any surplus or deficit generated through the Collection fund in relation to Council Tax was shared between the County Council, the Police and Crime Commissioner and this Authority in the same proportion as the amount of their precepts for 2018/19.

 

A surplus or deficit could occur in the Collection Fund if the Council tax base was larger or smaller than originally anticipated or collection rates were higher or lower than expected.

 

Section 2 of the report set out the estimated surplus for 19/20 and how this would be shared amongst precepting authorities.

 

Section 3 of the report set out the Council Tax Base for 2019/20 together with the factors which had been taken into consideration in making the calculation.

 

A summary of the calculation and adjustments taken into account was shown in Appendix A. 

 

The Council also levied additional amounts for the precepts of Local Councils, and separate tax bases were required for those areas.  These were shown at Appendix B.

 

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

 

RESOLVED that: -

 

(a)     the Council Tax Base 2019/2020 of 29,532.83 calculated in accordance with the Local Authorities (Calculation of Council Tax Base) (England) Regulation 20102, be approved; and

 

(b)     the amount of Council Tax surplus to be distributed be approved as £1,391,000.

 

 

Note:         Prior to consideration of the next item of business, which related to Election Fees, the Monitoring Officer left the meeting as he was also the Council’s appointed Returning Officer, and as such had a conflict of interest due to being a recipient of such fees.