Council Tax Base 2011/12
To consider a report on the Council Tax Base for Cheshire East to enable the Resources Portfolio Holder to make a recommendation to Council.
Please see the report which was submitted to the meeting of the Resources Portfolio Holder on 29 November 2010 which was adjourned.
Minutes:
The Portfolio Holder considered a report on the Council Tax Base for 2011/12.
In accordance with the Local Authorities (Calculation of Tax Base) Regulations 1992 Cheshire East Council was required to agree its Tax Base before 31st January 2011 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 and non-collection.
RESOLVED
That the Resources Portfolio Holder 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 2011/12 is:
? for the whole area – 146,899.21
? for each Parish area as set out in Appendix A to the report