Issue - meetings

Cabinet received a report on the Council Tax Base Setting 2022/23.

RESOLVED –

(1)               That the Buckinghamshire Council Tax Base of 225,030.74 for the year 2022/23 be approved.

(2)               That the Buckinghamshire Council’s collection rate for the year 2022/23 is 98.2%.

The Local Authorities Calculation of Council Tax Base (England) Regulations 2012 prescribed rules for the calculation of the Council Tax base.  On an annual basis, all local authorities were required to calculate a Council Tax Base that was used to set the level of Council Tax.  The process was governed by the Local Authorities’ (Calculation of Tax Base) Regulations 1992.

Cabinet received a report which set out the methodology for calculating the Council tax base.  Local discounts and premiums arising from the Council Tax Support Scheme and Council Tax Reforms brought in from 1 April 2014 had been taken into account in the tax base calculation.  The calculation was based on the current position in terms of numbers on the Council Tax Reduction Scheme (CTR).  The result of this calculation for each band and each part of the area was then scaled to a Band D equivalent by reference to the ratios laid down in Section 5 of the 1992 Act.

The estimate of the collection rate was the main area over which the Council has any discretion.  Cabinet was recommended to approve an estimated collection rate of 98.2% which had been estimated by reference to past experience of Council Tax collection, including the current observable conditions. Collection rates would be monitored, and any adjustments would be reflected in the calculation of the 2022/23 surplus or deficit.

A Member was given reassurance that the Council should be able to achieve a 98.2% collection rate for 2022/23 – the Council was on track to achieve a 98.1% collection rate for the current year. The situation would continue to be monitored throughout the year.

RESOLVED –

(1)               That the Buckinghamshire Council Tax Base of 225,030.74 for the year 2022/23 be approved.

(2)               That the Buckinghamshire Council’s collection rate for the year 2022/23 is 98.2%.