Agenda Item No_____9_______
COUNCIL TAX SETTING COMMITTEE 2013/14
Summary:
The deadlines for setting the combined council tax for
2013/14 conflict with the dates for Full Council. In these
conditions there is a statutory facility to enable the
combined council tax to be set by a Committee
established for the purpose.
Options considered:
Arranging a special full council meeting for a time and
date after the final major preceptor has set their budget.
This option is not really feasible due to the time
Conclusions:
The use of the legislative provision of the 1992 Local
Government Finance Act will allow the Full Council to
discharge its obligations in setting the Council Tax for
2013/14. The committee identified to be established will
meet for a single purpose and then be disbanded.
Recommendations:
It is recommended that:
a) A Combined Council Tax Setting Committee be
established with five Members to set the combined
council tax for 2013/14;
b) Delegation be given to the Chief Executive to
appoint named members and named substitutes in
consultation with the Group Leaders to the
Committee;
b) Full Council delegates to this committee the
setting of the Combined Council Tax for 2013/14 for
the County Council, the Police, North Norfolk
District Council and the Parish and Town Councils
of the billing authority area.
Reasons for
Recommendations:
To enable the setting of the combined Council Tax for
2013/14 on a timely basis once the final precept has
been set.
Cabinet Member(s)
Ward(s) affected: All
Cllr W Northam
Contact Officer, telephone number and email: Karen Sly, Karen.sly@northnorfolk.gov.uk
COUNCIL TAX SETTING COMMITTEE 2013/14
1. Introduction
1.1. The Council is required by section 30(1) of the Local Government Act 1992 to
set an amount of Council Tax for each dwelling in its area. The value of these
amounts is the sum of the Council’s own Council Tax and those of the other
major precepting authorities (Police and County Council) together with those of
the local preceptors (Town and Parish Councils).
2.
The approach for 2013/14
2.1. This Council will be in a position to set the Council Tax for 2013/14 for itself, the
County Council and the Town and Parish Councils at its meeting on 27 February
2013.
2.2. Unfortunately it appears that the Police will be meeting to make decisions about
their precept in the morning of 1 March 2013.
2.3. This Council’s deadline to set the combined council tax is established to allow it
to meet all the statutory requirements of preparing the revenues system, printing
the bills, collating, despatching and collecting the Council Tax with effect from 1
April 2013. The delay by the Police will impact on these time critical
arrangements.
2.4. However, Section 67 (sub section 3) of the Local Government Finance Act 1992
allows that the setting of the Council Tax can be undertaken by a “committee of
the authority appointed by it for that purpose” the section also stipulates that “in
respect of a committee so appointed the authority shall fix the number of
members and their term. Each member of the committee has to be a member of
the authority.”
2.5. Further, as the time line for production of the council tax bills is constricted by
this delay the committee so appointed will have to meet on the afternoon of
Friday 1 March 2013 to allow the use of the weekend to “catch up” on the
necessary preparations for the collection of Council Tax in the forward year.
2.6. This report is therefore recommending that a committee is established for this
function which should reflect the political make-up of the Full Council and have a
maximum of five Members.
3. Financial Implications and Risks - Failure to set the combined Council Tax
later than the 1 March 2013 following notification of the Police precept will impact
on the billing timetable as outlined within section 2.3 of the report leading to a
delay in billing for the 2013/14 Council Tax.
4. Sustainability – None as a direct consequence of this report.
5. Equality and Diversity – None as a direct consequence of this report.
6. Section 17 Crime and Disorder considerations – None as a direct
consequence of this report.