Issue - meetings

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 2020/21 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 2019/20.

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 during 20/21.

Section 3 of the report set out the Council Tax Base for 2020/21 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 estimated surplus of £215,436 be declared as accruing in the Council’s Collection Fund at 31 March 2020 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 2020/21; and

(c)     the calculations of the Council’s tax base for 2020/21, as set out in Appendix A, be approved and 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.