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The Vale of Glamorgan Council

Cabinet Meeting: 30 November, 2015

Report of the Leader

Council Tax Base 2016-17

Purpose of the Report

  1. To approve the Council Tax Base for 2016-17.

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 2016-17 shall be :-
  • For the whole area: 56,550
  • For the area of Town and Community Councils:
 

Barry

19,212

Pendoylan

336

Colwinston

281

Penllyn

974

Cowbridge with Llanblethian

2,535

Peterston-Super-Ely

551

Dinas Powys

3,593

Rhoose

2,722

Ewenny

425

St. Athan

1,366

Llancarfan

465

St. Brides Major

1,157

Llandough

921

St. Donats

193

Llandow

425

St. Georges & St. Brides-Super-Ely

240

Llanfair

372

St. Nicholas & Bonvilston

526

Llangan

410

Sully & Lavernock

2,487

Llan-maes

242

Welsh St. Donats

314

Llantwit Major

4,021

Wenvoe

1,067

Michaelston

220

Wick

379

Penarth

11,116

   

Reasons for the Recommendations

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

Background

  1. 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.
  2. The draft Council Tax Base has been submitted to the Welsh Government in line with their initial deadline of 6th November 2015. 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 2015. The final ratified tax base has to be returned to WG by 4th January 2016.
  3. The Tax Base will be used by the Council to calculate the Council Tax for 2016-17, and by the Police and Crime Commissioner for South Wales and levying bodies to apportion precepts from 1 April 2016.

Relevant Issues and Options

  1. 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 of 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.
  1. The following assumptions have been made -
  • the calculations are based on data available to the Council at 31st October 2015;
  • the collection rate will be 97.0%;

Resource Implications (Financial and Employment)

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

Sustainability and Climate Change Implications

  1. None

Legal Implications (to Include Human Rights Implications)

  1. 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) SI 2004/3094.

Crime and Disorder Implications

  1. None.

Equal Opportunities Implications (to include Welsh Language issues)

  1. None.

Corporate/Service Objectives

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

Policy Framework and Budget

  1. 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)

  1. Setting the Council Tax Base is a technical exercise and has not been subject to consultation.

Relevant Scrutiny Committee

  1. Corporate Resources

Background Papers

CT 1 return

Letter from WAG October 2015 - Approval of the Council Tax Base

Contact Officer

Carys Lord

Officers Consulted

Operational Manager Exchequer

Exchequer Manager

Principal Accountant

Responsible Officer:

Head of Finance

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