Issue - items at meetings - Council Tax Base 2014/15

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

RESOLVED:

(1)               That this report for the calculation of the council’s tax base for the year 2014/15 be approved.

(2)               That it be agreed 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 2014/15 shall be as follows:-

a.                  For Brighton and Hove whole – 81,359.20 (as detailed in appendix 1)

b.                  For the Royal Crescent Enclosure Committee – 30.10 (as detailed in appendix 2)

c.                  For the Hanover Crescent Enclosure Committee – 40.70 (as detailed in appendix 3)

d.                  For the Marine Square Enclosure Committee – 65.40 (as detailed in appendix 4)

e.                  For the Parish of Rottingdean – 1,467.50 (as detailed in appendix 5)

(3)               That it be agreed 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; and

(4)               That it be agreed the Enclosure Committees and Rottingdean Parish are 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.

101.1    The Executive Director for Finance & Resources introduced the report, concerning Council Tax Base 2014/15 stating that the authority was required to set the base, and the report outlined the Council’s expectation based on: the number to be charged; discounts and the spend on the Council Tax reduction scheme.

101.2    Councillor Littman welcomed the report and noted that the higher than anticipated level of base would help to fund the gap in the budget without the need to make further savings.

101.3    Councillor A. Norman stated that the report was good news and that the higher level of base was largely due to the reduction in the number of Council Tax benefit claimants, and the increased number of people in work locally was evidence that the local economy was improving. In terms of the student exemption whilst the expansion of the universities was supported there was an impact on the housing supply and availability of family type housing. Councillor A. Norman asked for clarification in relation to the level of single person discount and the impact of the previous year’s changes.

101.4    The Executive Director of Finance & Resources explained that the level of single persons was based on information from the electoral register, but further work was planned to check eligibility. In relation to the changes to discount at empty properties it was noted that less of the discretionary fund had been used as envisaged. The Chair added that Central Government had been lobbied in relation to issues surrounding the impact of large student populations.

101.5    Councillor Hamilton stated that the loss of income due to the level of student population needed to be addressed as student residents still used Council provided services; the Chair reiterated that this point had been made during the Department for Communities and Local Government’s (DCLG) consultation.

101.6    RESOLVED:

(1)         That this report for the calculation of the council’s tax base for the year 2014/15 be approved.

(2)         That it be agreed 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 2014/15 shall be as follows:-

a.            For Brighton and Hove whole – 81,359.20 (as detailed in appendix 1)

b.            For the Royal Crescent Enclosure Committee – 30.10 (as detailed in appendix 2)

c.            For the Hanover Crescent Enclosure Committee – 40.70 (as detailed in appendix 3)

d.            For the Marine Square Enclosure Committee – 65.40 (as detailed in appendix 4)

e.            For the Parish of Rottingdean – 1,467.50 (as detailed in appendix 5)

(3)         That it be agreed 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; and

(4)         That it be agreed the Enclosure Committees and Rottingdean Parish are 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.