Issue - meetings

To recommend the amount to be calculated by Cheshire East Council as its Council Tax Base for the year 2012/13.

In accordance with the Local Authorities (Calculation of Tax Base) Regulations 1992 Cheshire East Council was required to agree its Tax Base before 31 January 2012 so that the information could be provided to Cheshire Police Authority and Cheshire Fire Authority for their budget processes. The Portfolio Holder was therefore requested to recommend the Tax Base to Council.

The Tax Base for the area was the estimated number of chargeable dwellings expressed as a number of Band D equivalents adjusted for an estimated number of discounts, exemptions, disabled relief and appeals plus an allowance for non-collection.

The Tax Base had been calculated on the assumption that properties remaining empty for longer than six months were allowed a discount of 0% and that properties regarded as second homes were allowed a discount of 10%.

It was necessary to further adjust the Tax Base for

Changes in the Valuation List

These could arise for a variety of reasons such as appeals, disabled relief, new properties, deleted properties and changes in discount or exemption entitlements.

Non-collection

It was suggested that a reduction of 1% be made in the Tax Base to accommodate non-collection. 

RESOLVED

That the Cabinet Member for Resources recommends to Council that, in accordance with the Local Authorities (Calculation of Tax Base) Regulations 1992, the amount to be calculated by Cheshire East Council as its Council Tax Base for the year 2012/13 is:

for the whole area – 146,807.37 

for each Parish area as set out in Appendix A to the report