Issue - meetings

   The Board considered a report of the Operational Strategic Director, Corporate and Policy regarding the “Tax Base” for the area and the tax base for each of the Parishes. It was noted that the Council was required to notify the figure to the Cheshire Fire Authority, the Cheshire Police Authority and the Environment Agency by 31^st January 2010. In addition, the Council was required to calculate and advise, if requested, the Parish Councils of their relevant tax bases.

            The Board was advised that the Tax Base was the measure used for calculating the council tax and was used by both the billing authority (the Council) and the major precepting authorities (the Cheshire Fire Authority and the Cheshire Police Authority) in the calculation of their council tax requirements. It was arrived at in accordance with a prescribed formula representing the estimated full year number of chargeable dwellings in the Borough expressed in terms of the equivalent of Band “D” dwellings. Taking account of all the relevant information and applying a 99% collection rate, the calculation for 2010/11 gave a tax base figure of 38,200 for the Borough as a whole.

The Board noted that the collection rate of 99% was what was currently achieved and was amongst the best in the region.

RESOLVED: That Council be recommended that

(1)    the 2010/11 Council Tax Base be set at 38,200 for the Borough, and that the Cheshire Fire Authority, the Cheshire Police Authority, and the Environment Agency be so notified; and

(2)    the Council Tax Base for each of the Parishes be set as follows: