Agenda item - Council Tax Base 2018/19

Report of the Executive Director, Finance & Resources

That Policy, Resources & Growth Committee:

1)    Approves this report for the calculation of the council’s tax base for the year 2018/19.

2)    Notes the collection rate is 99.00%.

3)    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 2018/19 shall be as follows:-

(i)            Brighton and Hove in whole – 88,976.4 (as detailed in appendix 1)

(ii)          Royal Crescent Enclosure Committee – 31.0 (as detailed in appendix 2)

(iii)         Hanover Crescent Enclosure Committee – 40.7 (as detailed in appendix 2)

(iv)         Marine Square Enclosure Committee – 72.6 (as detailed in appendix 2)

(v)          Parish of Rottingdean – 1,562.1 (as detailed in appendix 2)

4)           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.

5)           Agrees that the Enclosure Committees and Rottingdean Parish are paid the required council tax reduction grant of c£4,000 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 3.8.

84.1      The Committee considered a report of the Executive Director, Finance & Resources that requested approval of the council tax base for 2018/19.

84.2      Councillor Mac Cafferty stated that he had profound concerns about the impact of universal credit on council tax payments and the council tax reduction scheme that were compounded by the decision not to undertake consultation with those affected for several years. Councillor Mac Cafferty noted that the provision set aside was not being taken up and he had concerns about whether there was sufficient communication with those affected about the assistance available. Councillor Mac Cafferty asked if there would be detailed analysis of the impact of universal credit.

84.3      The Executive Director, Finance & Resources clarified that officers were gathering intelligence of the impact of universal credit that was accumulating as the roll out continued across the city. The council had maintained its corporate project on the impact of welfare reform and provisional updates would be provided as intelligence increased. The Executive Director, Finance & Resources added that there had been extensions of existing policies this year and there would be proposals to continue those in the 2018/19 budget. Furthermore, the Housing team had recently appointed dedicated officers to support residents adversely affected by welfare reform.

84.4      Councillor Mac Cafferty asked if the committee would receive a detailed report once the roll-out of universal credit was complete.

84.5      The Executive Director, Finance & Resources stated that there would be regular updates to this committee and Neighbourhoods, Inclusion, Communities & Equalities Committee adding that it would be difficult to give a specific end date to the impact of universal credit as individuals circumstances would change regularly.

84.6     RESOLVED- That Policy, Resources & Growth Committee:

1)           Approves this report for the calculation of the council’s tax base for the year 2018/19.

2)           Notes the collection rate is 99.00%.

3)           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 2018/19 shall be as follows:-

(i)            Brighton and Hove in whole – 88,976.4 (as detailed in appendix 1)

(ii)          Royal Crescent Enclosure Committee – 31.0 (as detailed in appendix 2)

(iii)         Hanover Crescent Enclosure Committee – 40.7 (as detailed in appendix 2)

(iv)         Marine Square Enclosure Committee – 72.6 (as detailed in appendix 2)

(v)          Parish of Rottingdean – 1,562.1 (as detailed in appendix 2)

4)           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.

5)           Agrees that the Enclosure Committees and Rottingdean Parish are paid the required council tax reduction grant of c£4,000 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 3.8.