Issue - meetings

Executive Board considered the attached report.

RECOMMENDED: That Council approve

1)    setting the 2020/21 Tax Base at 35,359 for the Borough, and that the Cheshire Fire Authority, the Cheshire Police and Crime Commissioner and the Liverpool City Region Combined Authority 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 2020/21.

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, Dennett, Dourley, Fry, Gilligan, Harris, R. Hignett, S. Hill, V. Hill, Horabin, Howard, Jones, Leck, M. Lloyd Jones, P. Lloyd Jones, C. Loftus, K. Loftus, Logan,  MacManus, A. McInerney, T. McInerney, Nelson, Nolan, N. Plumpton Walsh, Polhill, Ratcliffe, Joe Roberts,  June Roberts, Rowe, Sinnott, G. Stockton, J. Stockton, Teeling, Thompson, Wall, Wallace, Wharton, Whitley, Woolfall and Wright .

There were no votes against the motion.

            There were no abstentions.

            RESOLVED: That

1)    The Council Tax Base for 2020/21 be set at 35,359 for the Borough, and that the Cheshire Fire Authority, the Cheshire Police and Crime Commissioner, Liverpool City Region Combined Authority 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, Cheshire Police and Crime Commissioner and the Liverpool City Region Combined Authority), 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 2020/21 gave a base figure of 35,359 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 and Foster Carers Discretionary discount.

Reason(s) for Decision

To seek approval for the 2020/21 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 2020/21.

Implementation Date

The 2020/21 Council Tax Base would be implemented from 1 April 2020.

            RESOLVED: That Council be recommended to approve

1)    setting the 2020/21 Tax Base at 35,359 for the Borough, and that the Cheshire Fire Authority, the Cheshire Police and Crime Commissioner, the Liverpool City Region Combined Authority and the Environment Agency be so notified; and

2)    the Council Tax Base for each of the Parishes be set as follows: