Issue - items at meetings - Council Tax Base 2016/17

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

1)            Approves this report for the calculation of the council’s tax base for the year 2016/17.

2)            Agrees 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 2016/17 shall be as follows:-

i)             Brighton and Hove in whole –86,173.0 (as detailed in appendix 1)

ii)            Royal Crescent Enclosure Committee –29.4 (as detailed in appendix 2)

iii)           Hanover Crescent Enclosure Committee –44.2 (as detailed in appendix 3)

iv)           Marine Square Enclosure Committee –70.0 (as detailed in appendix 4)

v)            Parish of Rottingdean –1,533.4 (as detailed in appendix 5)

3)            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.

4)            Agrees that the Enclosure Committees and Rottingdean Parish are paid the required council tax reduction grant of c£5,000 in total, to ensure 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.

103.1    The Committee considered a report of the Interim Executive Director for Finance & Resources in relation to Council Tax Base 2016/17. The purpose of the report was to agree the tax base for 2016/17. The council tax base represented the amount that would be raised by setting a £1 council tax, and it was a requirement of the Local Government Finance Act 1992 and associated regulations that the tax base was calculated for the purpose of setting the council tax in 2016/17 before 31 January 2016.

103.2    Councillor Sykes welcomed the improved position in relation to the budget; however, he felt that the manner in which the base position emerged late in the financial year made it harder to make decisions around issues such the Council Tax Reduction (CTR) Scheme. He was of the view that the Administration could have done more work to look at how an improved base position would help reduce the CTR liability.

103.3    Councillor G. Theobald stated that the improved position was reflection of the improvement in the local economy and this could be evidenced through factors such as increased development in the city.

103.4    Councillor Daniel noted the favourable position, but highlighted that this was in the context of large reductions in funding to councils from Central Government.

103.5    Councillor A. Norman noted that unemployment in the city was at 5.8% which was the lowest it had been for 10 years, and noted that the city had the fourth highest growth in net jobs out of 64 cities nationally.

103.6    The Chair then put the recommendations to the vote:

103.7    RESOLVED – That the Committee:

1)     Approves this report for the calculation of the council’s tax base for the year 2016/17.

2)     Agrees 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 2016/17 shall be as follows:-

i)          Brighton and Hove in whole –86,173.0 (as detailed in appendix 1)

ii)         Royal Crescent Enclosure Committee –29.4 (as detailed in appendix 2)

iii)       Hanover Crescent Enclosure Committee –44.2 (as detailed in appendix 3)

iv)       Marine Square Enclosure Committee –70.0 (as detailed in appendix 4)

v)         Parish of Rottingdean –1,533.4 (as detailed in appendix 5)

3)     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.

4)     Agrees that the Enclosure Committees and Rottingdean Parish are paid the required council tax reduction grant of c£5,000 in total, to ensure 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.