Issue - meetings

Executive Board considered a report of the Operational Director, Finance, on the requirement for the Council to determine the ‘Tax Base’ for its area and the tax base for each of the Parishes.

RECOMMENDED: That Council approve

1)    the Council Tax Base for 2014/15 to be set at 31,400 for the Borough, and that the Cheshire Fire Authority, the Police and Crime Commissioner and the Environment Agency be so notified; and

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

Executive Board had considered a report of the Operational Director, Finance, on the requirement for the Council to determine the ‘Tax Base’ for its area and the tax base for each of the Parishes.

RESOLVED: That Council approve

1)    the Council Tax Base for 2014/15 to be set at 31,400 for the Borough, and that the Cheshire Fire Authority, the Police and Crime Commissioner and the Environment Agency be so notified; and

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

The Board considered a report of the Operational Director, Finance, on the requirement for the Council to determine the ‘Tax Base’ for its area and the tax base for each of the Parishes.

          The Council was required to notify the figure for the Cheshire Fire Authority, the Police and Crime Commissioner and the Environment Agency by 31 January 2014. In addition, the Council was required to calculate and advise the Parish Councils, if requested, 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 Police and Crime Commissioner), 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 96.5% collection rate, the calculation for 2014/15 gave a tax base figure of 31,400 for the Borough as a whole.

          It was noted that from 2013/14 onwards, the tax base calculation included an element for the Council Tax Reduction Scheme (the replacement for the Council Tax Benefit).

          RESOLVED: That Council be recommended to approve

1)    the Council Tax Base for 2014/15 to be set at 31,400 for the Borough, and that the Cheshire Fire Authority, the Police and Crime Commissioner and the Environment Agency be so notified; and

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