Issue - meetings

The Director of Resources submitted a report informing members on the Council’s Taxbase for 2023/24.

Members were reminded that the:

·      The council tax base is set each year between 1 December and 31 January and is an important calculation which sets out the number of dwellings to which council tax is chargeable in an area or part of an area.

·      To calculate the tax base for an area, the number of dwellings in each Council tax band is adjusted to take account of any discounts, premiums or exemptions.

·      The resulting figure for each band is then multiplied by its proportion relative to Band D (from 6/9 for Band A to 18/9 for Band H) and the total across all eight bands is calculated. These are then multiplied by the authority’s estimated collection rate for the year.

·      The tax base is used for the purposes of calculating the band d council tax for the billing authority and also major precepting authorities and parish councils.