Issue - meetings

Cabinet, at its meeting on 3 December 2020, will consider a report on the council tax base for 2021/22.

The report of the interim head of finance, which Cabinet will consider on 3 December, is attached.

Cabinet’s recommendations will be circulated to all councillors.

Council considered Cabinet’s recommendations, made at its meeting on 3 December 2020, on the council tax base for 2021/22.

RESOLVED to:

(a)       approve the interim head of finance’s report to Cabinet on 3 December 2020 for the calculation of the council’s tax base and the calculation of the tax base for each parish area for 2021/22;

(b)       agree that, in accordance with The Local Authorities (Calculation of Council Tax Base) (England) Regulations 2012, the amount calculated by South Oxfordshire District Council as its council tax base for the year 2021/22 be 59,171.2; and

(c)       agree that, in accordance with The Local Authorities (Calculation of Council Tax Base) (England) Regulations 2012, the amount calculated by South Oxfordshire District Council as the council tax base for the year 2021/22 for each parish be the amount shown against the name of that parish in Appendix 1 of the interim head of finance’s report to Cabinet on 3 December 2020. 

To consider the interim head of finance’s report. 

Cabinet considered the interim head of finance’s report regarding the setting of the council tax base for 2021/22.  Before the council tax could be set by Council, a calculation had to be made of the council tax base: an estimate of the taxable resources for the whole district and for each parish. 

Cabinet noted how the council tax base was calculated and noted the assumptions made as part of that calculation.  Cabinet was asked to recommend the council tax base to Council.  Once set by Council in December, the council tax base would be notified to Oxfordshire County Council, the Police and Crime Commissioner, and each parish and town council, to allow them to set their budgets for 2021/22. 

Cabinet supported the recommendations. 

RECOMMENDED: to Council on 10 December 2020 to:

(a)      approve the interim head of finance’s report to Cabinet on 3 December 2020 for the calculation of the council’s tax base and the calculation of the tax base for each parish area for 2021/22;

(b)      agree that, in accordance with The Local Authorities (Calculation of Council Tax Base) (England) Regulations 2012, the amount calculated by South Oxfordshire District Council as its council tax base for the year 2021/22 be 59,171.2; and

(c)       agree that, in accordance with The Local Authorities (Calculation of Council Tax Base) (England) Regulations 2012, the amount calculated by South Oxfordshire District Council as the council tax base for the year 2021/22 for each parish be the amount shown against the name of that parish in Appendix 1 of the interim head of finance’s report to Cabinet on 3 December 2020.