Councillors Brock & Lovelock / Director of Resources

This report asks the Committee to recommend to full Council the approval of the council tax support scheme and the Council Tax base for 2019/20.

The Director of Resources submitted a report asking the Committee to recommend to full Council the Council Tax Reduction Scheme 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 report also set out information on the Council Tax collection rate and the estimated surplus on the Council Tax Collection Fund.

Recommended –

(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 it be noted that the 2019/20 Council Tax Reduction Scheme allowances would be updated in line with the scheme’s regulations;

(4)     That, with the approved increase in Long Term Premium on empty properties (Minute 60 above refers), the 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.