Decision details

To set the Council Tax base for 2019/20 and review the Local Council Tax Support Scheme.

The Executive RESOLVED

(i)              to note the calculations of the tax base in Annexes A to F summarised below:

(ii)             to note that the changes to Council Tax discounts made by Executive on 7 January 2014 under the freedoms given in the Local Government Finance Act 2012 and relevant statutory instruments remain unchanged for 2019/20;

(iii)            that £19,943.44 be given to Parishes in 2019/20 to offset the effect on the tax base of the Local Council Tax Support scheme; and

(iv)           that the final setting of the Tax Base be delegated to the Executive Head of Finance.

The Executive RECOMMENDED to Full Council that

(i)              the Local Council Tax Support Scheme for Surrey Heath, approved by Council on 22 January 2013, remains unchanged for 2019/20;

(ii)             the Council Tax Exceptional Hardship Policy remains unchanged for 2019/20;

(iii)            from 1st April 2019 young people who have left care (care leavers) will receive a full reduction from Council Tax until their 25th birthday;

(iv)           authority be delegated to the Executive Head of Finance to make minor changes to the Local Council Tax Support scheme so as to ensure that where applicable to income calculation it remains in line with Housing Benefit / Universal Credit changes introduced by legislation; and

(v)            incomes and applicable amounts and non-dependant deductions are uprated in line with the percentages and amounts supplied by DWP and DCLG, and applied to Housing Benefit claims.