Issue - items at meetings - Council Tax Base 2012/13

Report of the Director of Finance (copy attached).

(1)               That the report be approved for the calculation of the council’s tax base for the year 2012/13;

(2)               That a 0.1% increase to the Collection Rate to 98.6% for 2012/13 generating a net saving of £125,000 that year be agreed;

(3)               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 2012/13 shall be as follows:-

(i)           For Brighton and Hove whole – 94,601.45 (as detailed in appendix 1)

(ii)         For the Royal Crescent Enclosure Committee – 30.57(as detailed in appendix 2)

(iii)       For the Hanover Crescent Enclosure Committee – 40.06 (as detailed in appendix 3)

(iv)       For the Marine Square Enclosure Committee – 76.23(as detailed in appendix 4)

(v)         For the Parish of Rottingdean – 1,548.24(as detailed in appendix 5)

(4)               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.

160.1    Councillor J. Kitcat introduced the report which detailed the tax base for 2012/13 and noted that the decrease in the base rate had not been as bad as expected and that the collection rate continued to improve.  He wished to congratulate the officers involved and noted that the number of homes which were not eligible to pay council tax had increased as a result of more informed advice and the current economic climate.

160.2    The Chair also added his thanks to the officers involved and noted that whilst there had been reductions in resource levels they were still doing an excellent job.

160.3    Councillor Mitchell noted the report and queried whether there had been any further movement in relation to the subsidy for second homes.

160.4    Councillor J. Kitcat stated that there were proposals from the Government to reorganise aspects and it was likely that second homes would be able to be discounted in the future.

160.5    Councillor G. Theobald suggested that if the 3.5% council tax increase was imposed it would be more difficult to achieve the current 98.6% collection rate and questioned whether it would be maintained at this level.  He also queried whether any action was being taken to reduce the level of empty homes and whether the recent change to provide funding for City in Bloom, would be maintained for future years.

160.6     The Chair stated that officers were looking closely at the issue of empty homes both in the public and private sector and how these could be made available for use more effectively.  He hoped that it would be possible to find ways to enable necessary improvements to be made so that they then became available for occupation.

160.7    Councillor West queried what the potential impact would be for the council’s budget if a council tax freeze was agreed rather than the proposed 3.5% rise.

160.8    Councillor J. Kitcat stated that for 2012/13 an additional £1.2m of savings would need to be identified, with a further £4.2m in 2013/14, resulting in a total savings requirement of £5.4m which would have a significant impact on council services.  He noted that the majority of people responding to the consultation and completing the on-line budget simulator expressed a desire for services and provision.  He also noted that a number of other authorities had now expressed an intention to increase council tax levels rather than implement a freeze.

160.9    RESOLVED:

(1)         That the report be approved for the calculation of the council’s tax base for the year 2012/13;

(2)         That a 0.1% increase to the Collection Rate to 98.6% for 2012/13 generating a net saving of £125,000 that year be agreed;

(3)         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 2012/13 shall be as follows:-

(i)           For Brighton and Hove whole – 94,601.45 (as detailed in appendix 1)

(ii)         For the Royal Crescent Enclosure Committee – 30.57(as detailed in appendix 2)

(iii)       For the Hanover Crescent Enclosure Committee – 40.06 (as detailed in appendix 3)

(iv)       For the Marine Square Enclosure Committee – 76.23(as detailed in appendix 4)

(v)         For the Parish of Rottingdean – 1,548.24(as detailed in appendix 5)

(4)         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.