Issue - decisions

Calculation of 2021-22 Taxbase

11/01/2021 - Calculation of 2021-22 Taxbase

Cabinet considered the report of the Chief Finance Officer which sought support for submission to Council for the statutory Council Tax Base calculation for 2021/22, calculated in accordance with The Local Authorities (Calculation of Council Tax Base) (England) Regulations 2012 as part of the 2021/22 Estimates process, for the Local Council Tax Support Scheme to remain unchanged for 2021/22 and to approve the precept payment dates for 2021/22.

 

Alternatives considered:

 

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

 

Resolved:

 

1.    That Council be informed that Cabinet recommends the following:

a)    That the Council Tax base expressed as “Band D equivalent properties”, be recommended as 54,637 for 2021/22 (55,745 2020/21) as detailed at Appendix 1 of the report be approved;

b)    That the Local Council Tax Support Scheme for 2021/22 remains unchanged.

c)    That the proposed precepts payment schedule be as detailed in paragraph 4.2.of the report be approved.

 

Reasons for the decision:

 

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. This report recommends that Cabinet considers the report for submission to Council on 16 December 2020.