Issue - meetings

Executive Board considered the attached report.

RECOMMENDED: That Council approve

1)    Setting the 2019/20 Council Tax Base at 34,950 for the Borough, and that the Cheshire Fire Authority, the Cheshire 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 Council considered a report of the Operational Director, Finance, on the determination of the Council Tax Base for 2019/20.

In accordance with Standing Order 16 (3), a recorded vote was taken.

          The following Members voted FOR the motion:

Councillors Abbott, Baker, M. Bradshaw, J. Bradshaw, D. Cargill, E. Cargill, Carlin, Cassidy, Dennett, Dourley, Fry, Gerrard,  Gilligan, Harris, P. Hignett, R. Hignett, S. Hill, V. Hill, Horabin, Howard, Jones, Leck, M. Lloyd Jones, P. Lloyd Jones, C. Loftus, K. Loftus, Logan,  MacManus, McDermott, A. McInerney, T. McInerney, Morley, Nelson, Philbin, Polhill, C. Plumpton Walsh, Joe Roberts,  Rowe, Sinnott, G. Stockton, J. Stockton, Teeling, Thompson, Wall, Wallace, Wharton, Whitley, Woolfall, Wright and Zygadllo

There were no votes against the motion.

          There were no abstentions.

          RESOLVED: That

1)    The Council Tax Base for 2019/20 be set at 34,950 for the Borough, and that the Cheshire Fire Authority, the Cheshire Police and Crime Commissioner and the Environment Agency be so notified; and

2)    Council set the Council Tax Base for each of the Parishes 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 Board was advised that the Tax Base was the measure used for calculating Council Tax and was used by both the billing authority (the Council) and the major precepting authorities (Cheshire Fire Authority and the Cheshire Police and Crime Commissioner), in the calculation of their Council Tax requirements. It was arrived at in accordance with a prescribed formula which represented the estimated full year number of chargeable dwellings in the Borough expressed in terms of the equivalent Band “D” dwellings. Taking account of all the relevant information and applying a 97% collection rate, the calculation for 2019/20 gave a base figure of 34,950 for the Borough as a whole.

It was noted that since 2013/14 the tax base calculation had included an element for the Council Tax Reduction Scheme (the replacement for Council Tax Benefit). In addition, the tax base calculation would include an element for Care Leavers Discretionary Discount, as approved by the Executive Board on 19 July 2018.

Reason(s) for Decision

To seek approval for the 2019/20 Council Tax Base for the Borough.

Alternative Options Considered and Rejected

There was no alternative option, as unless the Council Tax Base was approved, it would not be possible to set the level of Council Tax to be charged for 2019/20.

Implementation Date

The 2019/20 Council Tax Base would be implemented from 1 April 2019.

RESOLVED: That Council be recommended to approve

1)    setting the 2019/20 Council Tax Base at 34,950 for the Borough, and that the Cheshire Fire Authority, the Cheshire 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: