Agenda item

To submit a report by the Head of Function (Resources)/Section 151 Officer.

The report of the Head of Function (Resources)/Section 151 Officer in respect of calculating the Council Tax Base for 2018/19 was presented for the Executive’s consideration.

The Portfolio Member for Finance reported that the report sets out the calculations for the purpose of setting the Council Tax base for 2018/19 based on the number of properties in the various Council Tax bands on the valuation list on 31 October, 2018 taking into account discounts, exemptions and premiums as well as changes to the valuation list likely in 2019/20. The details of the calculations are provided in Appendix A to the report.

The Head of Function(Resources)/Section 151 Officer sad that the total base proposed for 2019/20 for tax setting purposes is 31,571.46 which is an increase of 2.59% on 2018/19. If the changes to the Council Tax premium were to be excluded the increase is 0.7% which is generally in line with the position in other authorities in Wales. The calculation for the Council Tax Base will be used by Welsh Government in setting the Revenue Support Grant for the Council for 2019/20 but will not reflect the Council Tax premium so changes to the premium will not affect the level of RSG which the Council receives from the welsh Government.

The Executive queried whether lack of capacity within the Valuation Office Agency leading to delays in implementing Council band changes following appeal has an impact on the calculation of the Council Tax base. The Head of Function(Resources)/Section 151 Officer said that decisions made by the Valuation Office Agency with regard to changes to Council Tax bands are backdated to the date on which the change – up or down - was agreed. When the Council Tax base is set there is a possibility that the Council will subsequently have to make a repayment in cases where the change agreed by the Valuation Agency is from a high to a lower Council Tax Band so in those circumstances there is a small financial impact on the Council.

It was resolved –

•           To note the calculation of the Council Tax Base by the Head of Function (Resources) and Section 151 Officer – this will be used by the Welsh Government in the calculation of the Revenue Support Grant for the Isle of Anglesey County Council for the 2019/20 financial year, being 30,876.09. (Part E6 of Appendix A to the report)

•           To approve the calculation by the Head of Function (Resources) and Section 151 Officer for the purpose of setting the Council Tax Base for the whole and parts of the area for the year 2019/20 (Part E5 of Appendix A to the report)

•           That, in accordance with the Local Government Finance Act 1992 and the Local Authorities (Calculation of Council Tax Base) (Wales) Regulations 1995 (SI19956/2561) as amended by SI1999/2935 and the Local Authorities (Calculation of Council Tax Base) and Council Tax (Prescribed Classes of Dwellings) (Wales) (Amendment) Regulations 2004, and the Local Authority (Calculation of Council Tax Base) (Wales) (Amendment) Regulations 2016, the amounts calculated by the Isle of Anglesey County Council as its tax base for the year 2019/20 shall be 31,571.46 and for the parts of the area as listed in the table at paragraph 3 of the report.