Agenda item

(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.

(c)  That the collection rate for the council tax for 2018/19 be set at 98.4%. This the same rate as for 2017/18.

(d)  In accordance with the Local Government Finance Act 2012 and the Local Authorities (Calculation of Council Tax Base) Regulations 2012 the amount calculated by Slough Borough Council as its council taxbase for 2018/19 shall be:

i)  Parish of Britwell    849.3

ii)  Parish of Colnbrook with Poyle    1,885.9

iii)  Parish of Wexham    1,310.2

iv)  Slough Town  37,687.0

v)  All areas  41,723.4

(e)  That the S151 officer, following consultation with the Cabinet Member responsible, 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, following consultation with the Cabinet Member responsible, 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 Cabinet Member responsible.

The Service Lead, Finance introduced a report setting out the Council taxbase for 2018-19 which the Council was required to set by 31st January.  The taxbase had increased by 1.3% from 2017-18 with a net increase of 548.7 properties, and the Cabinet noted the taxbase calculations for the parishes and non-parish areas as set out in the report.

The Council was currently forecasting a breakeven position on the Collection Fund, which would be finalised for the budget setting period.  In relation to Business Rates, the Council was yet to receive the NNDR1 form from the Department for Communities and Local Government and it was therefore proposed and agreed that the Section 151 Officer be given delegated authority to complete and return this form, following consultation with the relevant Lead Member.  Similar delegations were also approved to adjust the taxbase, if required, to take account of any new Government guidance or property information that was received.  The Cabinet also considered and agreed that the level of Council Tax discount for second homes and long-term empty properties remained at 0%.

A Council Tax collection rate of 98.4% had been set for the next year and the Cabinet discussed the option of increasing the target.  It was agreed that maintaining a realistic target was appropriate but that the Council should continue to work with Arvato to maximise Council Tax collection, including by encouraging greater use of payments by direct debit.

At the conclusion of the discussion, the Cabinet agreed the recommendations as proposed, subject to delegated decisions (e) and (f) being made following consultation with the Lead Member for Corporate Finance & Housing.

Resolved –

(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 remains 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 2018/19 be set at 98.4%. This was the same rate as for 2017/18.

(d)  In accordance with the Local Government Finance Act 2012 and the Local Authorities (Calculation of Council Tax Base) Regulations 2012 the amount calculated by Slough Borough Council as its council taxbase for 2018/19 shall be:

i)  Parish of Britwell    849.3

ii)  Parish of Colnbrook with Poyle    1,885.9

iii)  Parish of Wexham    1,310.2

iv)  Slough Town  37,687.0

v)  All areas  41,723.4

(e)  That the S151 officer, following consultation with the Cabinet Member responsible, 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, following consultation with the Cabinet Member responsible, 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 Cabinet Member responsible.