Decision - Council Tax Base 2010/11

To set the council tax base and establish the estimated revenue from Council Tax for 2010/11

Note: Item moved to 14th January Cabinet at the request of the Director.

(1)         That Cabinet approves this report for the calculation of the council’s tax base for the year 2010/11.

(2)         That Cabinet agrees that the Collection Rate remains at 98.1%.

(3)         That Cabinet notes that the proposed tax base will raise approximately £1.1m additional resources in 2010/11 that were not factored into the December Budget Update report.

(4)         That Cabinet agrees that, in accordance with the Local Authorities (Calculation of Tax Base) Regulations 1992, the amounts calculated by Brighton & Hove City Council as its council tax base for the year 2010/11 shall be as follows:

§         For Brighton and Hove whole – 94,511.05 (as detailed in appendix 1)

§         For the Royal Crescent Enclosure Committee – 30.63 (as detailed in appendix 2)

§         For the Hanover Crescent Enclosure Committee – 39.98 (as detailed in appendix 3)

§         For the Marine Square Enclosure Committee – 79.26 (as detailed in appendix 4)

§         For the Parish of Rottingdean – 1,507.30 (as detailed in appendix 5)

(5)         That Cabinet agrees that, for the purposes of Section 35(1) of the Local Government Finance Act 1992, the expenses of meeting the special levies issued to the council by the Enclosure Committees shall be its special expenses.

It is a requirement of the Local Government Finance Act 1992 and regulations made thereunder that the tax base is calculated for the purpose of setting the Council Tax in 2010/11 before 31 January 2010.

There are no alternative options as the council has a requirement to set the council tax base.