Issue - meetings
Council Tax Base
Meeting: 15/12/2015 - Cabinet (Item 119)
119 Council Tax Base 
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Decision:
1. That the Collection Fund surplus estimate of £392,423.62 as at 31 March 2016 be approved
2. That the calculation of the Council’s tax base for the year 2016/17 incorporating an estimated collection rate of 99.4% be approved
3. That, in accordance with the Local Authorities (Calculation of Tax Base) Regulations 1992, the amount calculated by the Council as its tax base for the year 2016/17 shall be 55,282.0 and its constituent elements shall be:
|
Part of Area - Parished and Non Parished |
100% Tax base |
99.4% Tax base |
|
Hemel Hempstead |
29,099.8 |
28,925.2 |
|
Aldbury |
456.7 |
454.0 |
|
Berkhamsted |
8,328.8 |
8,278.8 |
|
Bovingdon |
2,056.2 |
2,043.9 |
|
Chipperfield |
846.2 |
841.1 |
|
Flamstead |
617.1 |
613.4 |
|
Flaunden |
178.1 |
177.0 |
|
Great Gaddesden |
439.7 |
437.1 |
|
Kings Langley |
2,293.0 |
2,279.2 |
|
Little Gaddesden |
640.9 |
637.1 |
|
Markyate |
1,316.7 |
1,308.8 |
|
Nash Mills |
1,040.1 |
1,033.9 |
|
Nettleden with Potten End |
796.1 |
791.3 |
|
Northchurch |
1,273.4 |
1,265.8 |
|
Tring Rural |
617.7 |
614.0 |
|
Tring Town |
4,941.0 |
4,911.4 |
|
Wigginton |
674.0 |
670.0 |
|
Total |
55,615.5 |
55,282.0 |
|
|
|
|
Minutes:
Decision
1. That the Collection Fund surplus estimate of £392,423.62 as at 31 March 2016 be approved
2. That the calculation of the Council’s tax base for the year 2016/17 incorporating an estimated collection rate of 99.4% be approved
3. That, in accordance with the Local Authorities (Calculation of Tax Base) Regulations 1992, the amount calculated by the Council as its tax base for the year 2016/17 shall be 55,282.0 and its constituent elements shall be:
|
Part of Area - Parished and Non Parished |
100% Tax base |
99.4% Tax base |
|
Hemel Hempstead |
29,099.8 |
28,925.2 |
|
Aldbury |
456.7 |
454.0 |
|
Berkhamsted |
8,328.8 |
8,278.8 |
|
Bovingdon |
2,056.2 |
2,043.9 |
|
Chipperfield |
846.2 |
841.1 |
|
Flamstead |
617.1 |
613.4 |
|
Flaunden |
178.1 |
177.0 |
|
Great Gaddesden |
439.7 |
437.1 |
|
Kings Langley |
2,293.0 |
2,279.2 |
|
Little Gaddesden |
640.9 |
637.1 |
|
Markyate |
1,316.7 |
1,308.8 |
|
Nash Mills |
1,040.1 |
1,033.9 |
|
Nettleden with Potten End |
796.1 |
791.3 |
|
Northchurch |
1,273.4 |
1,265.8 |
|
Tring Rural |
617.7 |
614.0 |
|
Tring Town |
4,941.0 |
4,911.4 |
|
Wigginton |
674.0 |
670.0 |
|
Total |
55,615.5 |
55,282.0 |
Reason for Decision
1. To agree the estimated Collection Fund surplus as at 31/03/2016
2. To determine the Council Tax Base for 2016/17
Implications
Financial
Providing details of the Collection Fund surplus estimated as at 31 March 2016 assists the Council and other precepting authorities in the setting of their Council Tax for 2016/17.
The recommended Council Tax Base shows a 644.3 increase on the previous year which is due to additional Band D equivalent dwellings in the Borough.
Legal
Cabinet has delegated authority to set the Council Tax Base by virtue of Section 67 Local Government Finance Act 1992 (as amended) and the resolution of Council dated 19 January 2005.
Value for money
Not applicable
Risk Implications
Not applicable
Corporate
Objectives
Not applicable
Advice
The Portfolio Holder for Finance & Resources said the Council is required to formally set its tax base for the purpose of approving the Council Tax for Budget 2016/17.
There has been growth in the base of over 1% since 15/16, equating to around 650 Band D properties, which is the prime reason for the surplus on the Collection Fund. This growth has also resulted in an additional £850k of New Homes Bonus for next year.
Consultation
Not applicable
Voting
None.