Decision details

Purpose of Report

To seek the Executive’s recommendation to the City Council of the Council Tax Base for the financial year 2022/23.

Decision

That it be recommended to the City of Lincoln Council that:

a)    it be noted that there were no special items as defined in Section 35 of the Local Government Finance Act 1992 (as amended) applicable to any part or parts of the City of Lincoln local authority area;

b)    the Chief Finance Officer’s calculation of the Council Tax Base for the financial year commencing 1 April 2022 and ending 31 March 2023, as set out in Appendix B of this report be approved; and

c)    in accordance with the Chief Finance Officer’s calculation, and pursuant to the Local Authorities (Calculation of Council Tax Base) Regulations 1992 (as amended), that the Council Tax Base for the 2022/23 financial year be 25,310.01.

Alternative Options Considered and Rejected

None. There was a requirement to set the Council Tax base for the City of Lincoln area for each ensuing financial year, in accordance with the Local Government Finance Act 1992 and Local Authorities (Calculation of Council Tax Base) Regulations 1992. 

Reasons for the Decision

Special items of expenditure were defined as items of expenditure that related to one part of the local authority area. Expenditure on any special items could be levied on those residents in that area and not on others. In line with the Chief Finance Officer’s advice, the Executive concluded that there were no special items of expenditure.

Appendix B to the report detailed the Chief Finance Officer’s calculation of the council tax base, which took into account the number of chargeable dwellings in each council tax valuation band; the effects of discounts; and levies on empty properties. This showed the number of Band D equivalent chargeable dwellings as 25,310.01, which was based on the above regulations and assumed that 98.25% of the council tax due for 2022/23 would be collected.