Issue - items at meetings - Council Tax Base 2013/14

Report of the Director of Finance (copy to follow).

1.                  That the report be approved for the calculation of the council’s tax base for the year 2013/14;

2.                  That, in accordance with the Local Authorities (Calculation of Tax Base) (England) Regulations 2012, the amounts calculated by Brighton & Hove City Council as its council tax base for the year 2013/14 shall be agreed as follows:-

For Brighton and Hove whole – 79,781.90 (as detailed in appendix 1)

For the Royal Crescent Enclosure Committee – 30.85(as detailed in appendix 2)

For the Hanover Crescent Enclosure Committee – 38.75 (as detailed in appendix 3)

For the Marine Square Enclosure Committee – 63.17 (as detailed in appendix 4)

For the Parish of Rottingdean – 1,456.99 (as detailed in appendix 5)

3.                  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 agreed as its special expenses; and

4.                  That it be agreed that the Enclosure Committees and Rottingdean Parish be paid approximately £5,000 council tax reduction grant in total to ensure that they are no better or no worse off as a result of the introduction of the council tax reduction scheme for the reasons set out in paragraph 3.7 of the report.

Note: The special circumstances for non-compliance with Council Procedure Rule 23, Access to Information Procedure Rule 5 and Section 100B(4) of the Local Government Act 1972 (as amended),  (items not considered unless the agenda is open to inspection at least five days in advance of the meeting) was that some relevant information required to calculate the tax base was not available.

109.1    The Director of Finance introduced the report which detailed the proposed council tax base for 2013/14 and took account of the previously agreed council tax reduction scheme and council tax discounts and exemptions.  She also noted that in having taken the various changes into account, the proposed council tax base was broadly in-line with the previous report that went to committee in November.

109.2    Councillor Littman welcomed the report and thanked the officers involved for their work and recommended that it be approved.

109.3    Councillor A. Norman welcomed the report and noted the increase for student exemptions and that the number of households eligible for the council tax reduction scheme would remain similar to that under the previous scheme.

109.4    Councillor Hamilton stated that in regard to the level of student exemptions, he believed that university cities were being placed at a disadvantage, and the government should be asked to make an allowance for this situation.  He also suggested that whilst the number of properties receiving assistance was similar, they were not in receipt of the same level of benefit.

109.5    The Chair noted the comments and put the recommendations to the vote.

109.6    RESOLVED:

(1)         That the report be approved for the calculation of the council’s tax base for the year 2013/14;

(2)         That, in accordance with the Local Authorities (Calculation of Tax Base) (England) Regulations 2012, the amounts calculated by Brighton & Hove City Council as its council tax base for the year 2013/14 shall be agreed as follows:-

§               For Brighton and Hove whole – 79,781.90 (as detailed in appendix 1)

§               For the Royal Crescent Enclosure Committee – 30.85(as detailed in appendix 2)

§               For the Hanover Crescent Enclosure Committee – 38.75 (as detailed in appendix 3)

§               For the Marine Square Enclosure Committee – 63.17(as detailed in appendix 4)

§               For the Parish of Rottingdean – 1,456.99 (as detailed in appendix 5)

(3)         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 agreed as its special expenses; and

(4)         That it be agreed that the Enclosure Committees and Rottingdean Parish be paid approximately £5,000 council tax reduction grant in total to ensure that they are no better or no worse off as a result of the introduction of the council tax reduction scheme for the reasons set out in paragraph 3.7 of the report.