Issue - meetings

            The Executive Board considered the attached report:-

            RECOMMENDED: That Council

The 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.

               The Council was required to notify the figure to the Cheshire Fire Authority, the Cheshire Police Authority and the Environment Agency by 31 January 2011. In addition, the Council was required to calculate and advise, if requested, the Parish Councils of their relevant tax base.

            RESOLVED: That

1)     the 2011/12 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:

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 to the Cheshire Fire Authority, the Cheshire Police Authority and the Environment Agency by 31^st January 2011. 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 2011/12 gave a tax base figure of 38,200 for the Borough as a whole.

Reason(s) For Decision

The ‘Tax Base’ is 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.

Alternative Options Considered and Rejected

None.

Implementation Date

The Council was required to set the Council Tax Base by 31^st January each year.

RESOLVED: That Council be recommended that

(1)    the 2011/12 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: