Full Council
14 December 2011
Agenda Item No______12_______
DETERMINATION OF THE COUNCIL TAX BASE FOR 2012/13 AND THE TREATMENT OF
SPECIAL EXPENSES
Summary:
Conclusions:
Recommendations:
The purpose of this report is to determine the Council’s 2012/13 tax
base and the 2012/13 tax base for each parish in accordance with the
legal requirements.
The determination of the tax base for a financial year has to be
undertaken in accordance with legislative requirements between 1
December and 31 January of the preceding financial year.
a) That the calculations set out in this report used to produce the
Council’s tax base be approved, and the tax base for 2012/13
be determined as 41,366.
b) That the tax base for each parish area for the financial year
2012/13 be as set out at paragraph 3.1.
Cabinet member(s):
All
Contact Officer, telephone number,
and e-mail:
1.
COUNCIL TAX BASE
Ward(s) affected:
All
Duncan Ellis – 01263 516243
duncan.ellis@north-norfolk.gov.uk
1.1
The council tax base is the measure of the relative taxable resources of an area and
represents the estimated full year equivalent number of chargeable dwellings expressed as
the equivalent number of Band ‘D’ dwellings.
1.2
The council tax base for a billing authority’s area, or any part of its area (e.g. parish) must
be calculated by the billing authority in accordance with the Local Authorities (Calculation of
Tax Base) Regulations 1992 as amended. It is calculated as the aggregate of the “relevant
amounts”, calculated for each valuation band, multiplied by the authority’s estimated
“collection rate”. The “relevant amount” represents the estimated full year equivalent
number of Band D dwellings after taking into account the number of discounts and disabled
reductions which apply to those dwellings. The “collection rate” reflects the billing
authority’s assessment of how much council tax may not ultimately be collected due to
dwellings leaving the valuation list, successful appeals against valuation bandings,
increased numbers of exemptions and discounts, and bad debts. The council tax base for
tax setting purposes for a financial year has to be determined between 01 December and
31 January of the preceding financial year.
1.3
The calculations below assume that the determinations recommended to this meeting, and
included elsewhere on this agenda, in respect of council tax discounts relating to second
homes and long term empty properties for 2012/13, are approved.
Full Council
1.4
14 December 2011
Firstly, the number of chargeable dwellings in North Norfolk for 2012/13 is calculated in the
table below:
Equivalents
Number of dwellings on the council tax data base as at 14
November 2011
LESS ƒ No of exempt dwellings
52,647.00
-2,101.00
Number of chargeable dwellings at 14 November 2011
LESS
LESS
LESS
50,546.00
ƒ
Equivalent reduction for dwellings subject
to a 10% discount (second homes not
entitled to a 50% discount) (-3,617.00 x
0.1)
ƒ Equivalent reduction for dwellings subject
to a 25% discount (including single
occupancy) (-15,361.00 x 0.25)
ƒ Equivalent reduction for dwellings subject
to a 50% discount (including tied
accommodation, some care homes, and
some second homes) (-539.00 x 0.5)
Total equivalent number of discounts
-361.70
-3,840.25
-269.50
-4,471.45
Number of chargeable dwellings after discounts at 14 November 2011
ADD
ƒ
ADD
ƒ
ƒ
LESS
LESS
LESS
LESS
Dwellings coming on list sometime before
31 March 2013
Properties with seasonal prohibitions
Dwellings expected to fall out of list
sometime before 31 March 2013
Total additional chargeable properties
ƒ Additional equivalent reduction for
dwellings coming on list before 31 March
2013 expected to receive a 10% discount
(second homes not entitled to a 50%
discount) (14.25 x 0.1)
ƒ Additional equivalent reduction for
dwellings coming on list before 31 March
2013 expected to receive 25% discounts
(including single occupancy) (48.86 x
0.25)
ƒ Additional equivalent reduction for
dwellings coming on list before 31 March
2013 expected to receive a 50% discount
(including tied accommodation, some
care homes, and some second homes)
(457.46 x 0.5)
Net reduction in equivalent number of
dwellings for discounts
Total additional chargeable dwellings
46,074.55
154.00
459.54
-11.00
602.54
-1.43
-12.21
-228.73
-242.37
360.17
Full Council
14 December 2011
Number of chargeable dwellings for 2012/13 after
discounts
1.5
The calculation of the aggregate of the ‘relevant amounts’ for the North Norfolk area for the
financial year 2012/13 is shown below:
BAND
Total No of
chargeable dwellings
adjusted for
discounts
(i)
A, subject to
reduction for
disabilities
A
B
C
D
E
F
G
H
TOTAL
1.6
46,434.72
24.50
8,996.79
12,542.62
10,001.60
7,751.70
4,194.43
1,954.57
898.41
70.10
Relevant Proportion
Relevant Amount
(ii)
(i) x (ii)
5/9
6/9
7/9
8/9
9/9
11/9
13/9
15/9
18/9
46,434.72
13.61
5,997.86
9,755.37
8,890.31
7,751.70
5,126.53
2,823.27
1,497.35
140.20
41,996.20
The Council’s Council Tax Base is then calculated by multiplying the total of the relevant
amounts for the year for each of the valuation bands by the Authority’s estimate of its
collection rate for that year. A collection rate of 0.9850 is suggested, which allows for
1.50% for non-collection factors that apply each year. The non-collection allowance in the
current year is 1.6% but there is evidence to suggest that a reduction is appropriate as
collection performance has been maintained despite the difficult economic climate.
The Council Tax Base for tax setting purposes is calculated as follows:
41,996.20 x 0.9850 = 41,366.00
1.7
The Local Government Finance Act 1992 also requires that a Council Tax Base is
determined for each individual parish area within the District. These are detailed in
paragraph 3.1 below.
2.
SPECIAL ITEMS
2.1
These are items taken into account by a District Council, County Council or Police
Authority, which relate to a part only of its area. Special items include parish precepts and
special expenses. No requirement has been identified for any special expenses in 2012/13
and so it is only necessary to calculate tax bases for each parish.
3.
TAX BASE PER PARISH
3.1
The amounts calculated in accordance with the relevant regulations as the Council Tax
Base for each parish area for the financial year 2012/13 are as follows:-
Full Council
PARISH
Alby With Thwaite
Aldborough
Antingham
Ashmanhaugh
Aylmerton
Baconsthorpe
Bacton
Barsham
Barton Turf
Beckham East/West
Beeston Regis
Binham
Blakeney
Bodham
Briningham
Brinton
Briston
Brumstead
Catfield
Cley
Colby
Corpusty &
Saxthorpe
Cromer
Dilham
Dunton
East Ruston
Edgefield
Erpingham
Fakenham
Felbrigg
Felmingham
Field Dalling
Fulmodestone
Gimingham
Great Snoring
Gresham
Gunthorpe
Hanworth
Happisburgh
Helhoughton
14 December 2011
Council
Tax
Base
101.59
239.73
129.06
70.55
197.53
90.67
516.06
105.49
241.32
122.08
416.00
180.36
540.22
176.83
65.81
122.56
889.03
26.10
354.27
319.93
195.18
277.85
3127.55
143.47
51.95
189.82
185.87
250.61
2674.71
79.03
196.07
136.83
180.52
163.84
84.11
171.85
139.40
97.67
314.97
135.17
PARISH
Hempstead
Hempton
Hickling
High Kelling
Hindolveston
Hindringham
Holkham
Holt
Honing
Horning
Horsey
Hoveton
Ingham
Ingworth
Itteringham
Kelling
Kettlestone
Knapton
Langham
Lessingham
Letheringsett with
Glandford
Little Barningham
Little Snoring
Ludham
Matlaske
Melton Constable
Morston
Mundesley
Neatishead
North Walsham
Northrepps
Overstrand
Paston
Plumstead
Potter Heigham
Pudding Norton
Raynham
Roughton
Runton
Ryburgh
Council
Tax
Base
78.41
192.34
425.79
287.57
207.97
236.45
94.49
1697.13
126.48
618.98
39.15
808.98
151.75
44.83
62.93
91.26
93.58
156.49
196.76
246.91
123.95
41.70
229.47
530.95
64.05
199.08
58.30
1198.52
244.88
4270.63
333.34
459.84
88.85
53.21
435.03
83.31
134.66
352.39
760.81
243.12
PARISH
Salthouse
Scottow
Sculthorpe
Sea Palling
Sheringham
Sidestrand
Skeyton
Sloley
Smallburgh
Southrepps
Stalham
Stibbard
Stiffkey
Stody
Suffield
Sustead
Sutton
Swafield
Swanton Abbott
Swanton Novers
Tattersett
Thornage
Thorpe Market
Thurning
Thursford
Trimingham
Trunch
Tunstead
Upper Sheringham
Walcott
Walsingham
Warham
Wells-Next-The-Sea
Westwick
Weybourne
Wickmere
Wighton
Witton
Wiveton
Wood Norton
Worstead
Council
Tax
Base
123.39
303.76
293.21
224.92
3252.42
49.36
88.55
91.96
193.75
324.74
1142.23
138.94
128.17
94.47
58.20
91.93
413.02
116.89
151.76
87.74
287.66
96.37
113.42
30.21
108.66
151.60
371.43
274.09
95.81
243.46
379.52
82.46
1107.11
31.81
332.96
61.56
111.39
132.23
88.59
101.01
329.24
4.
Implications
4.1
Financial Implications
4.2
The determination of the tax base is an essential pre-requisite for the setting of the council
tax which will be carried out at Full Council scheduled for 22 February 2012.
5.0
Risks to the Council
Full Council
5.1
14 December 2011
Without the determination of the tax base it will not be possible for the council tax for
2012/13 to be calculated and set, thus preventing the timely billing of council tax.