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Agenda Item No

 

The Vale of Glamorgan Council

 

Cabinet Meeting: 2 December 2013

 

Report of the Leader

 

Council Tax Base 2014-15

 

Purpose of the Report

1.         To approve the council tax base for 2014-15

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 2014-15 shall be :-

·           For the whole area:                            55,070

·           For the area of Town and Community Councils:

Barry

18,601

Pendoylan

321

Colwinston

271

Penllyn

968

Cowbridge with Llanblethian

2,466

Peterston-Super-Ely

540

Dinas Powys

3,539

Rhoose

2,672

Ewenny

422

St. Athan

1,337

Llancarfan

447

St. Brides Major

1,108

Llandough

898

St. Donats

193

Llandow

416

St. Georges & St. Brides-Super-Ely

236

Llanfair

369

St. Nicholas & Bonvilston

516

Llangan

380

Sully & Lavernock

2,460

Llan-maes

237

Welsh St. Donats

303

Llantwit Major

3986

Wenvoe

1,010

Michaelston

216

Wick

377

Penarth

10,781

 

 

 

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 8th November 2013.  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 2013.  The final ratified tax base has to be returned to WAG by 3rd January 2014. 

4.         The Tax Base will be used by the Council to calculate the Council Tax for 2014-15, and by the Police and Crime Commissioner for South Wales and levying bodies to apportion precepts from 1 April 2014.

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 2013 ;

·           the collection rate will be  96.0%;      

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 2013 – 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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