Issue - items at meetings - Council Tax Base 2010/11

Report of the Director of Finance & Resources (copy attached).

(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.

152.1                The Cabinet considered a report of the Director of Finance & Resources concerning the tax base calculation for 2010/11 (for copy see minute book).

152.2                Councillor Davis stated that the Administration had claimed that they would increase council tax by only 2.5%, but that the report showed that the council would receive a further 2.2% from taxpayers, equating to more than £1 million extra revenue. She commented that council tax should be used to protect public jobs and services and that she welcomed the retention of the existing Brighton History Centre and the review of museums. She asked for confirmation that the funding to keep Brighton History Centre open would come from existing resources and was not a one-off payment.

152.3                The Chairman confirmed that Brighton History Centre would remain open in its current location until The Keep opened.

152.4                Councillor Young explained that the Administration’s approach to the council tax base was to calculate the expected revenue on the basis of existing homes only and not to include revenue from anticipated new homes. The approach proved prudent as no shortfall could be experienced and additional council tax from new homes would contribute to a surplus.

152.5                Councillor Fallon-Khan commented that realising the lowest ever council tax increase seen by the city during a recession was a significant achievement. He added that the Audit Commission had awarded the council four stars out of four for running over 700 services and that this was achieved whilst keeping council tax low.

152.6                RESOLVED – That, having considered the information and the reasons set out in the report, the Cabinet accepted the following recommendations:

(1)         That the report be agreed for the calculation of the council’s tax base for the year 2010/11.

(2)         That the Collection Rate remain at 98.1%.

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

(4)         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 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, 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.