Democracy

Issue - meetings

Calculation of Council Tax Base for 2022/23

Meeting: 26/01/2022 - Council (Item 94)

94 Calculation of Council Tax Base for 2022/23 pdf icon PDF 257 KB

A recorded vote will be carried out in respect of the above item.

Section 106 of the Local Government Finance Act 1992 places a duty to declare an interest on any councillor who is two or more months in arrears with their Council Tax payments if they attend any meeting involved in setting the Council Tax rate for the local authority. They must abstain from any vote involved in the setting of the Council Tax rate until they are no longer in arrears.

 

 

 

 

Additional documents:

Minutes:

The Director of Finance and the Executive Member for Environment, Finance and Governance submitted a report, the purpose of which was to set the council tax base for the financial year 2022/2023 by the statutory deadline of 31 January 2022.

 

The Executive Member for Environment, Finance and Governance presented the report.

 

The Council had a legal obligation to calculate a council tax base each financial year. The calculation of the council tax base was a part of the Council’s budget strategy which formed part of the Council’s Policy Framework, and as such must be agreed by Full Council.

 

The Deputy Monitoring Officer reminded Members that any Member who was more than 2 months in arrears with their Council Tax must make a Declaration of Interest under Section 106 of the Local Government Finance Act 1992 and must not take part in the voting.

 

The Deputy Monitoring Officer conducted a Recorded Vote. The result of the vote was as follows:

 

Votes For: (30)

 

Councillors Bell, Branson, Cooke, Cooper, Coupe, Dodds, Garvey, Hellaoui, Higgins, Hill, C Hobson, J Hobson, Hubbard, Hussain, Mason, Mawston, McTigue, Nugent, Platt, Polano, Rooney, Sands, Saunders, Smiles, M Storey,  Thompson, Uddin, S Walker, Wilson, Wright

 

Against: Councillor J Rathmell (1)                     

 

Abstentions: Mr A Preston (1)

 

ORDERED as follows:

 

That the Council notes the contents of the report.

 

That the Council approves the council tax base for 2022/2023 as 35,228.

 

That the Council approves 2,168 and 1,240 as the council tax bases for the parishes of Nunthorpe and Stainton & Thornton respectively for 2022/2023.

 

That the Council agrees to notify the Police and Crime Commissioner, the Cleveland Fire Authority and the Parish Councils of the 2022/2023 council tax base.


Meeting: 07/12/2021 - Executive (Item 83)

83 Calculation of Council Tax Base for 2022/23 pdf icon PDF 167 KB

Additional documents:

Minutes:

The Executive Member for Environment and Finance & Governance and the Director of Finance submitted a report for the Executive’s consideration. The purpose of the report was to set the council tax base for the financial year 2022/2023 by the statutory deadline of 31 January 2022.

 

The starting point for the calculation of the 2022/2023 tax base was the number of dwellings on the Valuation List, provided by the Government’s Valuation Office. The figures were also adjusted for exempt dwellings and for dwellings subject to disabled reduction.

 

The number of chargeable dwellings in each band was further adjusted for discounts, exemptions, premiums and council tax support.

 

The resultant figure (line 1 of Appendix A) was the total equivalent number of dwellings which were then converted using ratios (in line 2) into the number of Band D equivalents (line 3), specified in the 1992 Act. For 2022/2023, the equivalent number of Band D properties was calculated at 36,467.7.

 

The council tax base was finally determined by multiplying the sum of the Band D equivalents by the Local Authority’s estimated collection rate, which had been assumed at 96.6% for 2022/2023. That was the estimate of the percentage of the 2022/2023 Council Tax set which would be collected in total, and not the expected in year collection rate in 2022/2023. The rate used was re-considered each year and the rate of 96.6% used for 2022/2023 remained the same assumed collection rate as that which was used for 2021/2022, to reflect the continuing effects of Covid-19. The resulting council tax base for 2022/2023 for the whole of Middlesbrough (Appendix A) was 35,228, rounded to a whole number.

 

Since 2013/14, the Council’s Housing Growth Strategy had delivered an increase in the council tax base of 5,057 Band D Equivalent properties, an increase of approximately 16.8%. The cumulative effect was approximately £9.1 million and reduced the need to make further annual savings within Council services by that amount.

 

The regulations also required a council tax base to be calculated for parishes, and similar calculations had been made for the parishes of Nunthorpe (Appendix B) and Stainton & Thornton (Appendix C). The council tax bases for 2022/2023 were 2,168 and 1,240 respectively, rounded to whole numbers. 

 

The billing authority was required to notify the major precepting authorities (Cleveland Police and Crime Commissioner and Cleveland Fire Authority) of its council tax base within seven days of making the calculation, or no later than 31st January 2022.

 

OPTIONS

Not applicable, as the Council had no option but to calculate a council tax base as it was a statutory requirement.

 

ORDERED

 

1.     That the contents of the report be noted.

2.     That the council tax base for 2022/2023, as 35,228, be endorsed.

3.     That the 2,168 and 1,240, as the council tax bases for the parishes of Nunthorpe and Stainton & Thornton respectively for 2022/2023, be endorsed.

4.     That the report be presented to Council on 22 December 2021, and that following approval the Police and Crime Commissioner, the Cleveland Fire Authority and  ...  view the full minutes text for item 83