Issue - meetings

Cabinet, at its meeting on 18 December 2018, will consider a report on the council tax base for 2019/20.

The report of the head of finance, which Cabinet will consider on 18 December, is attached.

The recommendations of Cabinet will be circulated to all councillors on 19 December.

Council considered Cabinet’s recommendations, made at its meeting on 18 December 2018, on the council tax base for 2019/20.

RESOLVED:

1.    to approve the report of the head of finance to Cabinet on 18 December 2018 for the calculation of the council’s tax base and the calculation of the tax base for each parish area for 2019/20;  

2.    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 2019/20 be 56,793.3; and

3.    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 2019/20 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 18 December 2018. 

To consider the head of finance’s report. 

Cabinet considered the head of finance’s report regarding the setting of the council tax base for 2019/20.  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 2019/20. 

Cabinet supported the recommendations. 

RECOMMENDED to Council:

(a)      that the report of the head of finance to Cabinet on 18 December 2018 for the calculation of the council’s tax base and the calculation of the tax base for each parish area for 2019/20 be approved;

(b)      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 2019/20 be 56,793.3; and 

(c)       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 2019/20 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 18 December 2018.