Issue - meetings

Purpose of Report

To consider the Council Tax Base for the financial year 2018/19.

Decision

That Council be recommended to:

(1)          Note that there are 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.

(2)          Approve the Chief Finance Officer’s calculation of the Council Tax Base for the financial year commencing 1 April 2018 and ending 31 March 2019, as set out in Appendix B of the report.

(3)          Approve, 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 2018/19 financial year is 23,943.

Alternative Options Considered and Rejected

None.

Reason for Decision

Prior to setting the Council Tax Base, the issue of any special items relating to a part of the Council’s area must be considered. It was noted that there were no items of special expenditure.

Certain assumptions had been made in order to determine the number of dwellings within the authority’s area, as set out in Appendix A of the report.

The calculation of the Council Tax Base, detailed in Appendix B of the report, showed the number of Band D equivalent chargeable dwellings as being 23,943 and assumed that 98.75% of the Council Tax due for 2018/19 would be collected.

The Council Tax Base number of Band D equivalent chargeable dwellings for 2018/19 had been calculated as 28,367. Deducting 4,424 calculated for the Localised Council Tax Support Scheme resulted in a proposed Council Tax Base for 2018/19 of 23,943.