Issue - decisions

Council Tax Base

15/12/2021 - Calculation and setting of the Council Tax Base for 2022/23

The Executive received a report on the setting of the Council Tax Base for 2022/23, which included detailed breakdowns of the calculations of the Tax Base for each part of the borough and a breakdown of the calculation of the Tax Base for the whole area. Members noted that there had been an increase in the Tax Base of 165.61.

 

Technical changes to Council Tax introduced from April 2013 meant that the Council was empowered to set a number of changes to Council Tax discounts and exemptions, as well as introduce a premium for long term empty properties. It was proposed that, with effect from 1 April 2022, the Empty Homes Premium was introduced at the maximum levels allowed in the legislation. This would result in a 100% charge on full amount of rates payable after 2 years of a property being empty. From 2022, this would also result in a premium of 200% where the property had been empty for 5 years and a premium of 300%, where the property had been empty for 10 years or more.

 

On 1 April 2013 the Council had introduced a new Local Council Tax Support Scheme (LCTSS) to replace Council Tax Benefit for working age claimants. The Executive was reminded that the scheme for working age claimants adopted by the Council was currently under review.

 

The introduction of the LCTSS in April 2013 had had the effect of reducing the Council Tax base since it operated as a discount rather than a benefit.   In order to recognise the effect that this had on parishes, the Government had provided a grant in 2013/14 to give to parishes to ensure they were no worse off because of the introduction of the LCTSS. This money had subsequently been included within the Revenue Support Grant (RSG) but, as the Council’s RSG was now zero, it was reasonable to assume that this funding had been withdrawn.

 

Despite not receiving any funding from Government the Council recognised the impact the LCTSS had on parishes and in the spirit of partnership and supporting parishes had continued to compensate parishes for some of their loss. It was therefore proposed that for 2022/23 the compensation given to parishes remained unchanged from 2021/22.

 

RESOLVED

 

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

 

 

Band D Equivalent Properties

 

 

Bisley

1,658.21

Chobham

2,075.35

Frimley and Camberley                       

24,626.69

West End                                                

2,393.10

Windlesham  

8,222.82

 

 

Surrey Heath Borough Council          

38,976.17

 

(ii)      that £19,943.44 be given to Parishes in 2022/23 to offset the effect on the tax base of the Local Council Tax Support scheme;

 

(iii)     that, in accordance with the Local Authorities (Calculation of Tax Base) (England) Regulations 2012, the amount calculated by Surrey Heath Borough Council as its Tax Base for the year 2022/23 shall be 38,976.17 Band ‘D’ properties.

 

RECOMMENDED to Full Council that

 

(i)        with effect from 1 April 2022 the Empty Homes Premium is introduced at the maximum levels allowed in the legislation where the property has been empty for 2, 5 or 10 more years as detailed in paragraph 7; and

 

(ii)      the Council Tax Exceptional Hardship Policy remains unchanged for 2022/23, and the fund available remain at £80,000.