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Waverley Borough Council Committee System - Committee Document

Meeting of the Executive held on 02/12/2003
Setting of Council Tax Base



Summary & Purpose
The purpose of this report is to seek approval of the 2004/2005 council tax base which, under the provisions of the Local Government Finance Act 1992, the Council is required to determine prior to approval of the Council’s budget for 2004/2005
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Quality of Life Implications
Natural Resource Use
Pollution Prevention and Control
Biodiversity and Nature
Local Environment
Social Inclusion
Safe Communities
Local Economy
Natural
Resource Use
Pollution
Prevention and Control
Biodiversity
and Nature
Local
Environment
Social
Inclusion
Safe, Healthy
and Active
Communities
Local
Economy
N/A
N/A
N/A
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____E-Government implications:

There are no E-Government implications.

Resource and legal implications:

This report has no legal or direct financial implications.
Introduction

1. Under the provisions of the Local Government Finance Act 1992, the Council is required to pass the necessary resolution determining the council tax base for 2004/2005 before approval of the Council’s Budget for 2004/2005. The council tax base is a calculated sum used for tax-setting purposes to produce the actual level of the council tax necessary to raise the amount required by the Council to meet both its own expenditure requirements and the precepts of other local authorities. The council tax base is thus the measure in the council tax system of the relative taxable capacity of different areas. The Council will be determining the actual level of the council tax for each of the eight property valuation bands in each of the Town/Parish areas throughout the Borough at its meeting on 11th February 2004 and such levels will be determined using the council tax base approved by the Council.

Background

2. Calculation of the Council Tax Base

a) Each billing authority is required to calculate its council tax base. The calculation is based upon the return (Form CTB1 - November 2003) which each billing authority was required to submit to the Office of the Deputy Prime Minister (ODPM) by 14th November 2003 containing an estimate of its ‘relevant tax base’ for grant purposes. That return was based on the Valuation List provided by the Valuation Officer at the 16th October 2003. The Form CTB1 takes as its base the actual number of dwellings included in the Valuation List; analyses those properties over each of the eight valuation bandings; discounts the number of dwellings for single-adult households, disablement reduction and applies further discounts and exemptions based on information known as at 1st November 2003 within the Finance Department. The resultant equivalent number of dwellings in each band is then converted to Band D equivalents by application of the following ratios:

Band Ratio to Band D

A 6/9 ths
B 7/9 ths
C 8/9 ths
D 1
E 11/9 ths
F 13/9 ths
G 15/9 ths
H 18/9 ths

The total number of Band D equivalents shown on CTB1 (November 2003) is 53,150.2.

b) The Council then multiplies the aggregate of all Band D equivalents by its estimate of the ‘collection rate’ for the year, i.e. the Council’s estimate of the percentage of the net collectable debit for the year it will ultimately, as billing authority, collect. In view of the high level of council tax collection in Waverley it is considered that a ‘collection rate’ of 99.0% remains appropriate in respect of the 2004/05 council tax year.

c) Because there are twenty one Town/Parish Councils in Waverley, it is necessary for the information shown on Form CTB1 (November 2003) to be analysed over each of the Town/Parish Council areas in order to determine the number of Band D equivalents for each of those areas. The analysis so obtained forms the basis of the council tax base for each of the Town/Parish Council areas.

d) A summary of the council tax bases at Band D equivalents for each of the Town/Parish Councils, which would be set if the above ‘collection rate’ were to be approved, is set out at Annexe 1.

Recommendation

It is therefore recommended that the Executive Committee recommend to the meeting of the Council on 16th December 2003 that, pursuant to the foregoing report and in accordance with the Local Authorities (Calculation of Tax Base) Regulations 1992, the council tax base for Waverley and for each of the Town/Parish Council areas for the year 2004/2005 shall be as shown in Annexe 1.
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Background Papers (DoF)

There are no background papers (as defined by Section 100D(5) of the Local Government Act 1972) relating to this report.
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CONTACT OFFICER:

Name: Ms G Pope Telephone: 01483 523252
E-mail: gpope@waverley.gov.uk
COMMS/EXECUTIVE/2003-04/388
39273