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Waverley Borough Council Committee System - Committee Document

Meeting of the Executive held on 06/01/2004
Setting of Council Tax Base 2004/2005



Summary & Purpose
The purpose of this report is to inform the Executive of changes in the procedure for setting the Council Tax Base notified to Authorities since the Executive considered the Council Tax Base for 2004/05 at its meeting on 2nd December. These changes were reported to the Council on 16th December.

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APPENDIX D

WAVERLEY BOROUGH COUNCIL

EXECUTIVE – 6TH JANUARY 2004

Title:

SETTING OF COUNCIL TAX BASE 2004/2005
[Wards Affected: All]

Summary and Purpose

The purpose of this report is to inform the Executive of changes in the procedure for setting the Council Tax Base notified to Authorities since the Executive considered the Council Tax Base for 2004/05 at its meeting on 2nd December. These changes were reported to the Council on 16th December.

E-Government implications:

There are no E-Government implications.

Resource and legal implications:

This report has implications for the legality of the council tax base in the Waverley billing area. There are no direct financial implications

Introduction

1. On 27th November, the Office of the Deputy Prime Minister (ODPM) issued a Council Tax Information letter that reached Waverley on 2nd December. The letter draws attention to the provisions of the Local Government Act 2003 with regard to Council Tax.

2. Section 84 of the 2003 Act has amended S67 of the Local Government Finance Act 1992 which means that a full Council meeting is no longer required to adopt the council tax base that is used when setting council tax each year. It is now for each local authority to make its own arrangements for adopting the council tax base. The Council has delegated authority to the Executive to determine the Council Tax Base for tax setting purposes in the Waverley billing area.
3. The regulations in relation to the new powers of billing authorities to increase the tax base by reducing or removing the discount in relation to second and long-term empty homes did not come in to effect until 19th December 2003. For one year only the period in which the tax base must be set will run from 20th December 2003 to 31st January 2004. The normal 1st December to 31st January period will apply in subsequent years.

4. At its meeting on 3rd February 2004, the Executive will receive a report dealing with the implications to Waverley of changing the discount in relation to second and long-term empty homes. Any decision to make changes will not impact on the 2004/05 tax base as the statutory period for setting the 2004/05 tax base will have expired but changes could nevertheless be implemented in 2004/05.

Recommendation

That the Executive approves the council tax base for Waverley and for each of the Town/Parish Council areas for the year 2004/2005 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/EXEC/423