Issue - meetings

(Cabinet member responsible: Mr D Dodds)

Cabinet, at its meeting on 5 December 2013, will consider a report on the council tax base for 2014/15.

The report of the Head of Finance, which Cabinet will consider on 5 December, was circulated to all councillors with the Cabinet agenda. Please bring this report to the meeting.

The recommendations of Cabinet will be circulated to councillors on Friday 6 December.

Council considered Cabinet’s recommendations, made at its meeting on 5 December 2013, on the council tax base for 2014/15.

RESOLVED:

1.                  to agree that, in accordance with the Local Government Finance Act 1992 (as amended by the Local Government Finance Act 2012) and the Council Tax (Prescribed Classes of Dwellings) (England) Regulations 2003 (as amended)

i.           from1 April 2014 the council tax discount to be applied on unoccupied and substantially unfurnished dwellings (Class C in the Regulations) be 100 per cent for one calendar month and zero per cent thereafter.  Where an unoccupied and unfurnished dwelling has already received the current 25 per cent discount for more than one calendar month on 1 April 2014, it shall receive zero discount.  Where an unoccupied and unfurnished dwelling has received a 25 per cent discount for less than one calendar month on 1 April 2014, it shall receive a 100 per cent discount for the number of days required to reach one calendar month and then zero per cent discount thereafter.  In considering whether a dwelling has been unoccupied and substantially unfurnished for any period, any one period not exceeding six weeks, during which it was not unoccupied andsubstantially unfurnished shall be disregarded.

2. to approve the report of the Head of Finance for the calculation of the council’s tax base and the calculation of the tax base for each parish area for 2014/15;

3. to 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 2014/15 be 53,217.1;

4. to 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 2014/15 for each parish be the amount shown against the name of that parish in Appendix 1 of the report of the Head of Finance to Cabinet on 5 December 2013.

Purpose: to ask Cabinet to recommend the Council to approve the council tax base for 2014/15.             

Cabinet considered the report of the Head of Finance that asked Cabinet to recommend Council to approve the council tax base for 2014/15.

Mr D Turner addressed Cabinet.  In response, Mr William Jacobs, Head of Finance and Mr Paul Howden, Revenues and Benefits Client Manager, advised that two inspectors that worked for Capita would inspect properties on a three-monthly basis, sometimes seeking access via the owners.  Mr Howden explained situations in which adult residents qualified for a reduction in council tax.  Mr Jacobs explained the factors that determined the non-collection rate of council tax and advised that a collection rate of 98 per cent was considered appropriate in spite of the possible effect on collection as a result of the spare room subsidy.

Cabinet agreed the recommendations thus meeting legal requirements in the calculation of the council tax base as set out in the report.

RESOLVED: to recommend to Council:

1.      to agree that, in accordance with the Local Government Finance Act 1992 (as amended by the Local Government Finance Act 2012) and the Council Tax (Prescribed Classes of Dwellings) (England) Regulations 2003 (as amended)

i.           from 1 April 2014 the council tax discount to be applied on unoccupied and substantially unfurnished dwellings (Class C in the Regulations) be 100 per cent for one calendar month and zero per cent thereafter.  Where an unoccupied and unfurnished dwelling has already received the current 25 per cent discount for more than one calendar month on 1 April 2014, it shall receive zero discount.  Where an unoccupied and unfurnished dwelling has received a 25 per cent discount for less than one calendar month on 1 April 2014, it shall receive a 100 per cent discount for the number of days required to reach one calendar month and then zero per cent discount thereafter.  In considering whether a dwelling has been unoccupied and substantially unfurnished for any period, any one period not exceeding six weeks, during which it was not unoccupied and substantially unfurnished shall be disregarded.

2.      to approve the report of the Head of Finance for the calculation of the council’s tax base and the calculation of the tax base for each parish area for 2014/15;

3.      to 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 2014/15 be 53,217.1;

4.      to 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 2014/15 for each parish be the amount shown against the name of that parish in Appendix 1 of the report of the Head of Finance to Cabinet on 5 December 2013.