Issue - meetings

To seek members’ recommendation of the Council Tax Base for the financial year 2016/17.

Decision

That Council be recommended to

1.    Note that there were no special items as defined in Section 35 of the Local Government Finance Act 1992 applicable to any part or parts of the City of Lincoln’s local authority area.

2.    Approve the Director of Resources’ calculation of the Council Tax Base for the financial year commencing on 1 April 2016 and ending on 31 March 2017.

3.    Approve, in accordance with the Director of Resources’ calculation and pursuant to the Local Authorities (Calculation of Council Tax Base) Regulations 1992, that the Council Tax Base for the 2016/17 financial year be 23,244.

None.

The Local Government Finance Act 1992 and Local Authorities (Calculation of Council Tax Base) Regulations 1992 required the Council to formally set its Tax Base as the first stage of the Council Tax setting process.

The calculation of the Council Tax base, as detailed in Appendix B to the report provided, showed the number of Band D equivalent chargeable dwellings as being 23,244.  This was based on the Regulations outlined and assumed that 98.25% of the Council Tax due for 2016/2017 would be collected. This was therefore recommended to Council for approval.