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Executive (I)
Thursday, 30th January, 2014

REPORT TO:10
DECISION NUMBER:PH/11/2014
EARLIEST DATE FOR DECISION:30th January 2014

COUNCIL TAX – SETTING THE BASE 2014/2015
Matter for Consideration:
Approval of the Council Tax base for 2014/15 as outlined in the report attached at Appendix A.
Information:
The Council as a Billing Authority is required under Statutory Instrument 2012 2914 to set the tax base for 2014/15 by 31st January 2014 and then inform the Precepting authorities, i.e. the Police and Crime Commissioner for Lancashire, the Lancashire Fire Authority and the Environment Agency. The report sets out the basis of the calculations to determine the Council Tax base.
Does the information submitted include any exempt information?NO
Legal Considerations:
None
Personnel Considerations:
None
Financial Considerations:
The Council Tax base will be used to calculate the Council Tax for 2014/15.
Performance Management Considerations:
That on-going monitoring of collection rates and by client group will be undertaken to assess collection performance, enable Council intervention and support to be applied where appropriate and remedial recovery action to be taken where necessary.
Risk Management Considerations:
Potential adverse impact of any deterioration in collection rates upon General Fund Revenue Budget and Council's cash-flow, mitigated by above performance management framework.
Relevant Officer:
Steve Thompson, Treasurer
Relevant Cabinet Member:
Councillor S. Blackburn
Consultation Undertaken:
None
Background Papers:
  • Appendix A
  • Tax Base Calculations
Is this a key decision?NO
Is the decision required in less than 5 days?NO
Recommendations:
To approve the calculation of the Council’s tax base for 2014/15; That in accordance with the Local Authorities (Calculation of Tax Base) Regulations 1992 and the Local Authorities (Calculation of Council Tax Base) (Amendment) (England) Regulations 2003, declare that the Council Tax base for 2014/15 should be 34,725 properties; and To approve a reduction in court costs from £75 to £60 per case.
Reasons for Recommendations:
The Council has a legal requirement to set the tax base for 2014/15 by 31st January 2014.
Is the recommendation contrary to a plan or strategy adopted or approved by the Council?NO
Is the recommendation in accordance with the Council’s approved Budget?YES
Other alternative options to be considered:
None
Policy, Overview, and Scrutiny Committee Chairman (where appropriate)
Date Informed: N/A
Date Approved: N/A
DECLARATION(S) OF INTEREST (if applicable)
None
Decision:
The Leader of the Council agreed the recommendations as outlined above namely: 1. To approve the calculation of the Council’s tax base for 2014/15; 2. That in accordance with the Local Authorities (Calculation of Tax Base) Regulations 1992 and the Local Authorities (Calculation of Council Tax Base) (Amendment) (England) Regulations 2003, declare that the Council Tax base for 2014/15 should be 34,725 properties; and 3. To approve a reduction in court costs from £75 to £60 per case.
Date:30th January 2014
Reason for Decision:
The Council has a legal requirement to set the tax base for 2014/2015 by 31st January 2014.

Date of Publication:		30th January 2014


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