Issue - items at meetings - Council Tax Base 2015/16

Report of the Interim Executive Director for Finance & Resources (copy attached).

1)            Approves this report for the calculation of the council’s tax base for the year 2015/16.

2)            Agrees that in accordance with the Local Authorities (Calculation of Tax Base) (England) Regulations 2012, the amounts calculated by Brighton & Hove City Council as its council tax base for the year 2015/16 shall be as follows for each:-

a)        Brighton and Hove in whole –83,633.50 (as detailed in appendix 1)

b)        Royal Crescent Enclosure Committee –30.30 (as detailed in appendix 2)

c)         Hanover Crescent Enclosure Committee –42.10 (as detailed in appendix 3)

d)        Marine Square Enclosure Committee –67.70 (as detailed in appendix 4)

e)        Parish of Rottingdean –1,516.60 (as detailed in appendix 5)

3)            Agrees that for the purposes of Section 35(1) of the Local Government Finance Act 1992, the expenses of meeting the special levies issued to the council by the Enclosure Committees, shall be its special expenses.

4)            Agrees that the Enclosure Committees and Rottingdean Parish are paid the required council tax reduction grant of c£5,000 in total, to ensure they are no better or no worse off as a result of the introduction of the council tax reduction scheme for the reasons set out in paragraph 3.7.

117.1    The Committee considered a report of the Interim Executive Director for Finance & Resources in relation to the Council Tax Base 2015/16. The council tax base represented the amount that would be raised by setting a £1 council tax, and was a requirement of the Local Government Finance Act 1992 which needed to be complied with by 31 January 2015. The purpose of the report was to ask the Committee to agree the tax base for 2015/16.

117.2    Councillor Sykes welcomed the improvement in the overall position from that of one month ago, and noted this was due to sensible changes and an increase in the number of homes being built. He went on to add that a significant contribution was from changes to the Council Tax Reduction Scheme, and that this change had been supported by the opposition parties, but opposed by the administration.

117.3    Councillor A. Norman stated that this was broadly good news and would make the task of balancing the overall budget slightly easier; the fall in the number of council tax benefit claimants was also welcomed. Attention was also drawn to the impact of the number of student exemptions on the council tax base; whilst it was acknowledged that students contributed to the economy of the city in other ways. In response to specific questions Officers explained that work around single person discount fraud used data matching, and there were resources in place to continue this work. In relation to discounts for the mentally impaired; this was up to 100%, and there was no additional funding available – this could have a potential impact on resources.

117.4    It was clarified for Councillor Morgan that there was no additional funding from central government for the loss of income from student council tax exemptions. Officers agreed they could look into claims that such evidence had been obtained through a freedom of information request.

117.5    In relation to students Councillor Randall explained the authority was still waiting for further information from the University of Brighton; it was noted that the number of exempt properties had increased in recent years.

117.6    Councillor Hamilton noted that the increase in the council tax base was welcome.

117.7    The Chair then put the recommendations to the vote:

117.8    RESOLVED: That the Committee:

1)     Approves this report for the calculation of the council’s tax base for the year 2015/16.

2)     Agrees that in accordance with the Local Authorities (Calculation of Tax Base) (England) Regulations 2012, the amounts calculated by Brighton & Hove City Council as its council tax base for the year 2015/16 shall be as follows for each:-

a)        Brighton and Hove in whole –83,633.50 (as detailed in appendix 1)

b)        Royal Crescent Enclosure Committee –30.30 (as detailed in appendix 2)

c)         Hanover Crescent Enclosure Committee –42.10 (as detailed in appendix 3)

d)        Marine Square Enclosure Committee –67.70 (as detailed in appendix 4)

e)        Parish of Rottingdean –1,516.60 (as detailed in appendix 5)

3)     Agrees that for the purposes of Section 35(1) of the Local Government Finance Act 1992, the expenses of meeting the special levies issued to the council by the Enclosure Committees, shall be its special expenses.

4)     Agrees that the Enclosure Committees and Rottingdean Parish are paid the required council tax reduction grant of c£5,000 in total, to ensure they are no better or no worse off as a result of the introduction of the council tax reduction scheme for the reasons set out in paragraph 3.7.