Consideration was given to a report of the Cabinet Member for Finance and Corporate / Director of Corporate Services that sought approval to submit a report to Council to agree the calculation of the 2024-25 Council Tax base.

Resolved

That Cabinet approve, for submission to Council on 13^th December 2023:

1.    The Council Tax base expressed as “Band D equivalent properties”, be recommended as 58,500 for 2024/25 (2023/24: 57,552) as detailed at Appendix 1 of the report.

2.    The Local Council Tax Support Scheme for 2024/25 remained unchanged.

3.    The proposed precepts payment schedule detailed in paragraph 5.3.3 of the report

Reason for decision

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

The Local Government Finance Act 1992 prescribed the procedures to be adopted in setting precept payment dates. The Act required billing authorities to notify precepting authorities of a proposed payments schedule. The notification was required before 31 December in respect of the following financial year. The final payments schedule was then confirmed by 31 January.  The calculation of the tax base had to be made by 31 January and notified to the major precepting and levying authorities.

Alternatives considered

Not to consider calculation of the 2023-24 Tax base report – this option was not recommended as it was a statutory requirement for the Council to calculate and approve a Council Tax base each financial year.