Agenda item

Council Taxbases for 2014-15

Decision:

(a) That the level of council tax discount in respect of second homes remains at 0%.

(b) That the level of discount in respect of long-term empty properties remains at 0%. With the charge of a 50% Empty Home Premium for on properties that have been empty longer than 2 years.

(d) In accordance with the Local Government Finance Act 1992 and the Local Authorities (Calculation of Council Tax Base) Regulations 2012 the amount calculated by Slough Borough Council as its council taxbase for 2014/15 shall be:

i. Parish of Britwell 1,440.5

ii. Parish of Colnbrook with Poyle 1,791.0

iii. Parish of Wexham 1,269.8

iv. Slough Town 33,637.7

All areas 38,139.0

(e) That the S151 officer be delegated with responsibility to adjust the taxbase following Cabinet due to any changes in Government guidance around this subject.

(f) That the S151 officer be delegated with responsibility to set the Business Rates baseline following consultation with the Commissioner responsible.

(g) That the current Council Tax Support Scheme for 2014/15 be approved, noting that it remains unchanged apart from the uprating for all customers as detailed in section 4.6 of the report. This includes the approval for the Chief Executive and S151 Officer to make any textual amendments.

Minutes:

The Assistant Director Finance & Audit introduced a report which set out the calculations for the Council Taxbase 2014-15; requested delegation of the business rate estimates; and sought approval of the Local Council Tax Support scheme.

Members were advised that the Council was required by law to set the Council Taxbase by 31^st January prior to the start of the financial year and the figures presented would be used in the budget setting process. It was noted that the collection rate was proposed to be set at 98%, which was unchanged from the previous year. The Cabinet welcomed the increase in the Council’s taxbase as a result of new development in the Borough and raised a number of matters including the potential impact of the proposed boundary changes for Britwell Parish arising from the Community Governance Review. The Assistant Director confirmed that the proposals, which were being considered by the Local Government Boundary Commission for England, would not have an impact on the taxbase position for Slough Borough Council.

The Assistant Director reported that the business rates estimates needed to be completed by the end of January, however, the finalised NNDR1 form had not yet been received and the Cabinet therefore agreed to delegate responsibility to the Section 151 Officer to set the Business Rates baseline following consultation with the Leader.

The Local Council Tax Support scheme was tabled and the Cabinet were informed that it remained unchanged from 2013/14 except for the uprating for all customers as detailed in paragraph 4.6 of the report. The Cabinet approved the Scheme for 2014/15.

Resolved –