Issue - meetings

Executive Board considered the attached report.

RECOMMENDED: That Council approve

1)    The Council Tax Base for 2018/19 be set at 34,435 for the Borough, and that the Cheshire Fire Authority and 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 as follows:-

                    The Council considered a report of the Operational Director, Finance, on the determination of the Council Tax Base for 2018/19.

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

          The following Members voted FOR the motion:

Councillors J. Abbott, S. Baker, J. Bradshaw, M. Bradshaw, D. Cargill, E. Cargill, Dennett, Edge, Fry, Gilligan, J. Gerrard, Harris, P. Hignett, R. Hignett, S. Hill, V. Hill, Horabin, Howard, Jones, M. Lloyd Jones,

P.Lloyd Jones, C.Loftus, K.Loftus, Logan, A.Lowe, J.Lowe, MacManus, McDermott, T. McInerney, Morley, Nelson, Nolan, Parker, Philbin,

C. Plumpton Walsh, N. Plumpton Walsh, Polhill, Joe Roberts,

June Roberts, Rowe, Sinnott, G. Stockton, J. Stockton, Thompson, Wainwright, Wall, Wallace, Wharton, Woolfall, Wright and Zygadllo.

(N.B. Councillor Cassidy was not present in the Chamber when this recorded vote was taken)

There were no votes against the motion.

          There were no abstentions.

          RESOLVED: That

1)    The Council Tax Base for 2018/19 be set at 34,435 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 Council was required to notify the Tax Base figure to the Cheshire Fire Authority, the Cheshire Police and Crime Commissioner and the Environment Agency by 31 January 2018. In addition, the Council was required to calculate and advise the Parish Councils of their relevant Tax Bases.

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 2018/19 gave a base figure of 34,435 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).

Reason(s) for Decision

To seek approval for the 2018/19 Council Tax Base for the Borough.

Alternative Options Considered and Rejected

There is no alternative option, as unless the Council Tax Base is approved it would not be possible to set the level of Council Tax to be charged for 2018/19.

Implementation Date

The 2018/19 Council Tax Base will be implemented from 1st April 2018.

RESOLVED: That Council be recommended to approve

1)    the Council Tax Base for 2018/19 be set at 34,435 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 as follows: