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 100% Empty Home Premium for on properties that have been empty longer than 2 years.

(c)  That the collection rate for council tax for 2020/21 be set at 98.4%. This is the same rate as for 2019/20.

(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 tax base for 2020/21 shall be:

i) Parish of Britwell    868.6

ii)Parish of Colnbrook with Poyle    1,912.9

iii)Parish of Wexham Court    1,416.5

iv)Slough Town    38,720.1

v)All areas  42,918.1

(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 Lead member for Governance and Customer Services.

The Service Lead Finance introduced a report that set out the properties in Slough and their categories of occupation for the purposes of determining the council taxbase for the 2020/21 financial year.  The Council was required by law to set the taxbase by 31^st January each year and the figures would be used in the calculation of the council tax for 2020/21.

The taxbase for 2020/21 had been calculated by using the data available relating to dwellings provided by the Valuation Office Agency as at 30^th November 2019.  It calculated the statutory council taxbase to be 42,918.1 for 2020/21, based on a collection rate of 98.4% which was the same as the current year.  The report also made a number of recommendation about Council Tax discounts for long term empty properties, the collection rate and sought approval to give delegated authority to the Section 151 Officer to make any necessary adjustments and to set the Business Rates baseline.

There had been a 0.3% increase in the taxbase from 2019/20, equivalent to a net increase of 128.3 properties.  Clarification was sought about why this figure appeared to be low given previously reported levels of growth.  It was noted that there had been a 1.2% increased in dwellings but this had been offset by the increased eligibility for Council Tax discount.

At the conclusion of the discussion the recommendations were agreed.

Resolved –

(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 100% Empty Home Premium for on properties that have been empty longer than 2 years.

(c)  That the collection rate for council tax for 2020/21 be set at 98.4%. This is the same rate as for 2019/20.

(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 tax base for 2020/21 shall be:

i)  Parish of Britwell    868.6

ii)  Parish of Colnbrook with Poyle    1,912.9

iii)  Parish of Wexham Court    1,416.5

iv)  Slough Town  38,720.1

v)  All areas  42,918.1

(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 Lead member for Governance and Customer Services.