Agenda item

Council Taxbases for 2016/17

Decision:

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

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

(c) That the collection rate for the council tax for 2016/17 be set at 98.4%. This was an increase of 0.2% and had been agreed with the Council’s transactional services partner, arvato.

(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 2016/17 shall be:

i) Parish of Britwell 753.4

ii) Parish of Colnbrook with Poyle 1,840.2

iii) Parish of Wexham 1,315.8

iv) Slough Town 36,092.4

All areas 40,001.8

(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 and the Collection Fund figures for distribution.

(f) That the S151 officer be delegated with responsibility to adjust the taxbase following Cabinet should any new property information become available and the Collection Fund figures for distribution require amendment.

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

Minutes:

The Assistant Director Finance & Audit introduced a report setting out the properties in Slough and their categories of occupation to determine the council taxbase for the borough for 2016/17.

(Councillor Swindlehurst joined the meeting)

It was noted that the taxbase was calculated to rise by 4.0% between 2015/16 and 2016/17. The Council’s tax base had steadily risen over recent years by 1% previously and by 2% in the current year, reflecting the growth in the number of properties in Slough. The collection rate and number of claimants under the Council Tax Support Scheme were the other key factors in the tax base. Commissioners discussed a number of matters including the collection rate for council tax of 98.4%, which was a rise of 0.2% and had been agreed with arvato. Future and in-year collection rates were considered and the policy of applying 0% discounts for empty properties to encourage development was confirmed.

There was a forecast surplus of circa £1.1m in the Collection Fund and this figure would be revised for the budget setting period. It was noted that the Council’s transactional services provider, arvato, were carrying out work on Council Tax arrears and Commissioners were advised that there were likely to be some significant write off requests coming through to Cabinet in 2016.

The Cabinet welcome the increased taxbase which would help to contribute to Outcome 7 of the Five Year Plan to grow the Council’s income and agreed the recommendations as set out in the report.

Resolved –