Decision details

TO BE CONSIDERED SUBSEQUENT TO AGENDA ITEM: Cabinet Referral 7.1

1)         It be noted that the Cabinet, at its meeting on 11 December 2018, calculated the following amounts for the year 2019/20 in accordance with regulations made under Section 31B (3) of the Local Government Finance Act 1992 (as amended), as inserted by Section 74 of the Localism Act 2011:-

(a)        57,270.20 being the figure calculated by the Council in accordance with regulation 3 of The Local Authorities (Calculation of Council Tax Base) (England) Regulations 2012 as its Council Tax base for the year;

(b)        the amounts in Table 1 of this report (Tax Base for each part of the Council’s area to which one or more special items relate) being the amounts calculated by the Cabinet in accordance with regulation 6 The Local Authorities (Calculation of Council Tax Base) (England) Regulations 2012 as the amounts of its Council Tax base for the year for dwellings in such parts;

2)         the following amounts be now calculated by the Council for the year 2019/20 in accordance with Sections 31A and 31B and Sections 34 and 36 of the Local Government Finance Act 1992 (as amended) (referred to as “the Act”):

            (a)        £143,789,041.64         being the aggregate of the amounts which the Council estimates for the items set out in Section 31A (2) of the Act, taking account of all precepts;

            (b)        £131,441,000.00         being the aggregate of the amounts which the Council estimates for the items set out in Section 31A (3) of the Act, including the aggregate of the sums which the Council estimates will be payable for the year into its General Fund in respect of redistributed Non-Domestic Rates and Revenue Support Grant;

            (c)        £12,348,041.64           being the amount by which the aggregate at 2)(a) above exceeds the aggregate at 2)(b) above, calculated by the Council in accordance with Section 31A(4) of the Act as its Council Tax requirement for the year;

(d)        £215.61           being the amount at 2)(c) above, divided by 1)(a) above, calculated by the Council in accordance with Section 31B (1)  of the Act as the basic amount of its Council Tax for the year;

(e)        £816,114.17    being the aggregate amount of all special items referred to in Section 34(1) of the Act;

(f)        £201.36           being the amount at 2)(d) above, less the result given by dividing the amount at 2)(e) above by the amount at 1)(a) above, calculated by the Council, in accordance with Section 34(2) of the Act as the basic amount of its Council Tax for the year for dwellings in those parts of its area to which no special item relates;

(g)

Band D charge for Parish and District combined), being the amounts given by adding to the amount at 2)(f) above, the amounts of the special item or items relating to dwellings in those parts of the Council’s area mentioned above divided in each case by the amount at 1)(b) above, calculated by the Council in accordance with Section 34(3) of the Act, as the basic amounts of its Council Tax for the year for dwellings in parts of its area to which special items relate;

3)         it be noted that for the year 2019/20 Hertfordshire County Council have stated the amounts in precepts issued to the Council in accordance with Section 40 of the Local Government Finance Act 1992 for each of the categories of dwellings as set out in table 3;

4)         That it be noted that for the year 2019/20 the Hertfordshire Police and Crime Commissioner has proposed the amounts in precepts issued to the Council in accordance with Section 40 of the Local Government Finance Act 1992 for each of the categories of dwellings as set out in table 3;

5)         That having calculated the aggregate in each case of the amounts at 2)(g), 3) and 4) above the Council in accordance with Section 30(2) of the Local Government Finance Act 1992, hereby set the amounts set out in Table 3 of the report as the amounts of Council Tax for the year 2019/20 for each part of the area and for each of the categories of dwellings shown;

6)         It be noted that in setting the Council Tax for 2019/20 the Council is required to have taken account of the report of the Chief Financial Officer on the robustness of the budget.

7)    Agree the following determinations in respect of council tax charges for empty properties under sections 11, 11A and 11B of the Local Government Finance Act 1992 (as amended), to remain in effect until varied of revoked by determination:

•           From 1 April 2019 - for unoccupied and unfurnished properties undergoing major repairs or structural works (prescribed class D), a 100% discount for one month and then a full charge.

•           From 1 April 2019 - for unoccupied and unfurnished properties (prescribed class C), a 100% discount for one month, and then a full charge.

•           From 1 April 2019 – for unoccupied and unfurnished properties which have been empty for more than two years, a 100% premium (total of twice normal charge)

•           From 1 April 2020 – for unoccupied and unfurnished properties which have been empty for more than five years, a 200% premium (total of three times normal charge)

•           From 1 April 2021 – for unoccupied and unfurnished properties which have been empty for more than 10 years, a 300% premium (total of four times normal charge).