Agenda item

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

The report of the Head of Function (Resources) and Section 151 Officer with regard to the calculation of the Council Tax base for 2018/19 was presented for the Executive’s consideration.

The Head of Function (Resources) and Section 151 Officer reported that it is the responsibility of the Executive to approve the calculations for setting the Council Tax base for 2018/19 for its area and for the parts of its area – these amounts must be notified to the precepting and levying bodies i.e. North Wales Police and the town and community councils by 31 December, 2017. The information is also forwarded to the Welsh Government for the purpose of setting the Revenue Support Grant (by 22 November, 2107) and for tax setting purposes (by January, 2018). The total base proposed for 2018/19 for tax base setting purposes is 30,773.31. This compares with 30,974.83 for 2016/17 and is a fall of 0.07%. which could be due to a number of reasons e.g. overestimation of council tax dwellings in 2017/18, increase in the number of single persons claiming discount and/or appeals against council tax banding possibly leading to a reduction the Council Tax base. There has been significant changes in the tax base for tax setting purposes as regards 2018/19 in respect of properties subject to the premium when compared to 2017/18. For properties where a premium applies there has been a reduction in the number of long-term empty properties subject to the premium (550 for 2017/18 down to 449 for 2018/19) while there has been an increase in the number of second homes subject to the premium (1,455 for 2017/18 up to 1,754 for 2018/19).This is an increase of 9.88% in the premium element of the tax base for tax setting purposes but is not sufficient to prevent a very small reduction in the tax for tax setting purposes.

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 2018/19 financial year, being 30,663.09. (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 2018/19 (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 2018/19 shall be 30,773.31 and for the parts of the area as listed in table 3 of the report.