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Agenda Item No

 

The Vale of Glamorgan Council

 

Cabinet Meeting: 3rd December 2012

 

Report of the Leader

 

Council Tax Base 2013-14

 

Purpose of the Report

1.         To approve the council tax base for 2013-14

Recommendations

1.         That pursuant to this report and in accordance with the Local Authorities (Calculation of Tax Base) Regulations, the amount calculated by The Vale of Glamorgan Council as its Council Tax Base for the year 2013-14 shall be :-

·                For the whole area:                            54,375

·                For the area of Town and Community Councils:

Barry

  18,335

Pendoylan

305

Colwinston

269

Penllyn

959

Cowbridge with Llanblethian

2,435

Peterston-Super-Ely

531

Dinas Powys

3,517

Rhoose

2,644

Ewenny

420

St. Athan

1,335

Llancarfan

445

St. Brides Major

1,092

Llandough

890

St. Donats

192

Llandow

415

St. Georges & St. Brides-Super-Ely

229

Llanfair

359

St. Nicholas & Bonvilston

508

Llangan

380

Sully

2,418

Llan-maes

236

Welsh St. Donats

303

Llantwit Major

3,934

Wenvoe

994

Michaelston

213

Wick

372

Penarth

10,645

 

 

 

Reasons for the Recommendations

1.         It is essential that the Council Tax Base is set in order that it can be submitted to WAG and used by Councils and levying bodies to set precepts.

Background

2.         The Council at its meeting on 7th December 2005 (min 669) agreed that the setting of the Council Tax base should be delegated to the Executive.

3.         The draft council tax base has been submitted to the Welsh Assembly Government in line with their initial deadline of 9th November 2012.  The figure needs to be confirmed by the Executive in order to meet the deadline of agreeing the final Council Tax Base by 31st December 2012.  The final ratified tax base has to be returned to WAG by 2nd January 2013. 

4.         The Tax Base will be used by the Council to calculate the Council Tax for 2013-14, and by the South Wales Police Authority and levying bodies to apportion precepts from 1 April 2013.

Relevant Issues and Options

5.         The Tax Base is calculated as follows -

·                take the number of dwellings for the area in each valuation band;

·                adjust for estimated changes to the list in the year i.e. additions, reductions (including those for disabled adaptations), deletions and exemptions;

·                reduce by the estimated number discounts allowed, incorporating the policy on discounts for unoccupied properties;

·                convert each Band to a Band D equivalent by applying the appropriate multiplier e.g. for Band A multiply by 6 divide by 9;

·                sum the Band D equivalent of each band;

·                multiply this by the estimated collection rate;

·                add the Band D equivalent of Class O properties i.e. dwellings owned by Ministry of Defence.

6.         The following assumptions have been made -

·                the calculations are based on data available to the Council on            31st October 2012;

·                the collection rate will be 95.5%;  The estimated collection rate used in the Council Tax base calculation in recent years has been 97%, which is more or less in line with the in year collection rate.  The in year collection rate for 2011/12 was 97.3%.  The estimated collection rate has been reviewed in the light of the introduction of the council tax support scheme and the possible impact on collections of residual amounts of council tax from taxpayers in receipt of council tax support which will not cover their bill in full.  Approximately 11,000 council tax payers (about 20% of the total) will be affected by the switch from council tax benefit to council tax support.  7,500 council tax payers currently receive full benefit and 3,500 partial benefit.  This will involve the collection of many relatively small amounts from council tax payers with limited incomes.  On this basis it is considered that the provision for losses on collection should be increased by £850,000 which translates to a reduction of the collection rate of 1.5%. 

Resource Implications (Financial and Employment)

7.         The Council Tax Base is used by the Welsh Assembly Government in determining the Revenue Support Grant settlement.

Sustainability and Climate Change Implications

8.         None

Legal Implications (to Include Human Rights Implications)

9.         The calculation is in accordance with the Local Government Finance Act 1992 and the Local Authorities (Calculation of Council Tax Base) (Wales) Regulations 1995 (SI 1995/2561 as amended by SI 1999/2935 and the Local Authorities (Calculation of Council Tax Base) and Council Tax (Prescribed Classes of Dwellings) (Wales) (Amendment) Regulations 2004).

Crime and Disorder Implications

10.      None.

Equal Opportunities Implications (to include Welsh Language issues)

11.      None.

Corporate/Service Objectives

12.      The setting of the Council Tax Base supports the service objective of collecting revenues in respect of Council Tax.

Policy Framework and Budget

13.      Setting the council tax base has been delegated by the Council to the Executive under the Local Authorities Executive Arrangements (Functions and Responsibilities) (Wales) Regulations, 2004.

Consultation (including Ward Member Consultation)

14.      Setting the tax base is a technical exercise and has not been subject to consultation.

Relevant Scrutiny Committee

15.      Corporate Resources

Background Papers

CT 1 return,

Letter from WAG October 2012 – Approval of the Council Tax Base

 

Contact Officer

Clive Teague

 

Officers Consulted

Revenues and Benefits Manager

Council Tax Manager

Principal Accountant

 

Responsible Officer:

Director of Resources

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