Decision details

2020/21 Council Tax Taxbase

Decision Maker: Cabinet

Decision status: Recommendations Approved

Is Key decision?: Yes

Is subject to call in?: No


Council Tax Taxbase


Cabinet considered the report of the Chief Finance Officer which requested that the statutory Council Tax Base calculation for 2020/21, calculated in accordance with The Local Authorities (Calculation of Council Tax Base) (England) Regulations 2012 as part of the 2020/21 Estimates process and the precept payment dates for 2020/21 be recommended to Council for approval.


Cabinet members were informed that the Corporate Overview and Scrutiny Committee would consider the report in January 2020. The Chair of the Corporate Overview and Scrutiny Committee had been consulted and had indicated he was satisfied with the recommendations being put forward.


Alternatives considered:


No alternative is available, as the Council has a statutory requirement to calculate and approve a Council Tax base each financial year.




That Council on 18th December 2019 be recommended to approve:


1.    That the Council Tax base expressed for “Band D equivalent properties” should be 55,745 for 2020/21 (55,176 2019/20) as detailed at Appendix 1 to the submitted report;


2.    That the proposed precepts payment schedule be as follows:


20th April 2020

20th October 2020

20th May 2020

20th November 2020

22nd June 2020

21st December 2020

20th July 2020

20th January 2021

20th August 2020

22nd February 2021

21st September 2020

22nd March 2021


Reasons for the recommendation:


Rochdale Borough Council, as a Council Tax billing authority, is required each year to make statutory calculations specified in Section 33 of the Local Government Finance Act 1992 (as amended). The Local Authorities (Calculation of Council Tax Base) (England) Regulations 2012 require authorities to calculate the Council Tax base (number of taxable properties), expressed as "Band D equivalent properties". Approval of these calculations is required by 31st January in each financial year.


The Local Government Finance Act 1992 prescribes the procedures to be adopted in setting precept payment dates. The Act requires billing authorities to notify precepting authorities of a proposed payments schedule. This notification must be given before 31st December in respect of the following financial year. The final payments schedule is then confirmed by 31st January.


The calculation of the tax base has to be made by 31st January and notified to the major precepting and levying authorities. Under Section 84 of the Local Government Act 2003 the determination can be delegated to a committee or sub-committee in accordance with Section 101 of the Local Government Act 1972.


Eligible for call in – no

Report author: Keith Mackenzie

Publication date: 26/02/2020

Date of decision: 02/12/2019

Decided at meeting: 02/12/2019 - Cabinet

Accompanying Documents: