Agenda Item No. 14

 

 

THE VALE OF GLAMORGAN COUNCIL

 

CABINET MEETING: 29th NOVEMBER 2006

 

REPORT OF THE DIRECTOR OF FINANCE  ICT & PROPERTY

 

 

COUNCIL TAX BASE 2007/08

 

 

Purpose of Report

 

1.         The purpose of the report is to seek approval of the Council Tax Base for 2007-08.

 

Background

 

2.            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 had to be submitted to the Welsh Assembly Government by 17th November 2006.  The figure now needs to be confirmed by the Executive in order to meet the deadline of agreeing the final council tax base by 31st December 2006.  The final ratified tax base has to be returned to WAG by 5th January 2007. 

 

4.         The Tax Base will be used by the Council to calculate the Council Tax for 2007/08, and by the South Wales Police Authority and levying bodies to apportion precepts from 1 April 2007.

 

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 2006;

        the collection rate will be 97%;

        That 50% of outstanding appeals will be granted.

 

Resources Implications (Financial and Employment)

 

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

 

Legal Implications (to include Human Rights Implications)

 

8.         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

 

9.         None.

 

Equal Opportunities Implications (to include Welsh Language Scheme Issues if relevant)

 

10.       None.

 

Corporate / Service Objectives (to include Stakeholder Consultation and Voluntary Sector Implications).

 

11.      The setting of the Council Tax Base supports the Community Leadership corporate objective and the service objective of collecting revenues in respect of Council Tax.

 

Consultation

 

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

 

Policy Framework and Budget

 

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

 

Relevant Scrutiny Committee

 

14.            Corporate Resources

 


 

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 2007/08 shall be -

 

 

            For the whole area:  54,650 

 

            For the area of Town and Community Councils: 

 

Barry

18,423

Pendoylan

236

Colwinston

280

Penllyn

968

Cowbridge with Llanblethian

2,470

Peterston-Super-Ely

545

Dinas Powys

3,577

Rhoose

2,707

Ewenny

425

St. Athan

1,330

Llancarfan

446

St. Brides Major

1,112

Llandough

914

St. Donats

187

Llandow

426

St. Georges & St. Brides-Super-Ely

232

Llanfair

358

St. Nicholas & Bonvilston

528

Llangan

368

Sully

2,316

Llan-maes

237

Welsh St. Donats

300

Llantwit Major

3.983

Wenvoe

1,069

Michaelston

216

Wick

368

Penarth

10,629

 

 

 

Reasons for Recommendations

 

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

 

 

Background Papers

CT 1 return,

Letter from WAG October 2006 – Approval of the Council Tax Base

 

Contact Officer:-  Clive Teague - Head of Financial Services - Tel No. 01446 709204

 

Officers Consulted

Revenues and Benefits Manager

Council Tax Manager

Principal Accountant

 

SIAN DAVIES

DIRECTOR OF FINANCE ICT AND PROPERTY