Decision details

SERVICE AREA:

GOVERNANCE AND PENSIONS

Exchequer Services

SUBJECT MATTER:

Council Tax base 2019-20

DECISION:

That it be DETERMINED that:

pursuant to the figures set out in the Report of the Assistant Director of Exchequer Services, and the Local Authorities (Calculation of Council Tax Base) (England) Regulations 2012

1.     the amount calculated by Tameside Metropolitan Borough Council as its Council Tax base for the year 2019/2020 shall be 62,306.8.

1.     the amount calculated by Tameside Metropolitan Borough Council as the tax base for the Town Council of Mossley for the year 2019/2020 shall be 3,388.7.

DECISION TAKER(S):

Councillor Bill Fairfoull

DESIGNATION OF DECISION TAKER (S):

Deputy Executive Leader

DATE OF DECISION:

30 January 2019

REASON FOR DECISION:

The law requires that the calculation of the Council Tax base for tax setting must be made between 1 December 2018 and 31 January 2019.

ALTERNATIVE OPTIONS REJECTED (if any):

The calculation is prescribed by Law and there is no alternative that can be proposed.

CONSULTEES:

Internal only.

FINANCIAL IMPLICATIONS:

(Authorised by Borough Treasurer)

The calculated tax base is used to estimate the value of Council Tax income.

LEGAL IMPLICATIONS:

(Authorised by Borough Solicitor)

The Local Government Finance Act 1992 requires a billing authority to calculate the Council Tax base for tax setting between the 1 December 2018 and 31 January 2019.

CONFLICT OF INTEREST:

None

DISPENSATION GRANTED BY STANDARDS COMMITTEE ATTACHED:

Not Applicable

ACCESS TO INFORMATION:

The background papers relating to this report can be inspected by contacting the Report Writer, Karen Milner Operational Lead, Exchequer Services by:

Telephone: 0161 342 21465022

E-mail:  karen.milner@tameside.gov.uk

The background papers used in the preparation of this report are as follows:

1.         List of un-banded properties.

2.         Planning Dept. new buildings forecast.

3.         Provisional CTS calculation.