Decision details

Approval of the Local Council Tax Support Scheme and the Council Tax Base for 2019/20

Decision Maker: Council

Decision status: For Determination

Is Key decision?: No

Is subject to call in?: No


Further to Minute 61 of the Policy Committee held on 14 January 2019, the Director of Resources submitted a report regarding the Council Tax support scheme, estimated Council Tax collection rate and Council Tax base for the 2019/20 financial year.  The report explained that Section 33 of the Local Government Finance Act 1992 and the Local Authorities (Calculation of Council Tax Base) (England) Regulations 2012 required the Council as the Billing Authority to calculate a Council Tax Base for its area by 31 January each year.  The Welfare Reform Act 2012 and Local Government Finance Act 2012 had replaced the Council Tax Benefit scheme with a locally determined Council Tax Reduction Scheme (also known as a local Council Tax Support Scheme), which was effectively a type of Council Tax discount.  The legislation required the Council to approve the scheme by the end of January preceding the start of the financial year.  The recommended scheme for 2019/20 was a continuation of the scheme that had been agreed by Council at its meeting on 23 January 2018 (Minute 28 refers) for the 2018/19 financial year.


The following motion was moved by Councillor Lovelock and seconded by Councillor Page and CARRIED:


Resolved –

(1)           That a Council Tax collection rate of 99% for 2019-20 be noted;

(2)           That the existing Council Tax Local Reduction Scheme be retained for 2019/20;

(3)           That the 2019/20 Council Tax Reduction Scheme allowances would be updated in line with the scheme’s regulations, be noted;

(4)           That the Reading Borough Council’s Council Tax Base for the financial year 2019/20 be set at 55,884;


(5)     That an estimated surplus on the Council Tax Collection Fund in 2018-19 of £200k of which the Council’s share was £173k be noted.

Publication date: 24/01/2019

Date of decision: 22/01/2019

Decided at meeting: 22/01/2019 - Council

Accompanying Documents: