Issue - meetings

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

It was resolved –

·                    To note the calculation of the Council Tax Base by the Director 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 2022/23 financial year, being 31,079.93 (Part E6 of Appendix A to the report).

·                    To approve the calculation by the Director 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 2022/23 (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 Authorities (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 2022/23 shall be 32,042.00 and for the parts of the area listed in table 3 of the report, shall be as set out therein. 

The report of the Director of Function (Resources)/Section 151 Officer in relation to the calculation of the tax base for 2021/22 was presented for the Executive’s consideration.

The Portfolio Member for Finance reported that the calculations have been made in accordance with the Welsh Government Guidelines for Council Tax Dwellings (CT1v.1.0) 2022/23 based on the number of properties in various bands on the valuation list on 31 October, 2021 and summarised by the Authority under Section 22b (7) of the Local Government Finance Act 1992. The calculations take into account discounts, exemptions, and premiums as well as changes to the valuation list likely during 2022/23. The total base proposed for 2022/23 for the purpose of tax setting is 31,079.93. This compares with 30,880.22 for 2021/22 and is an increase of 0.65%.

The Director of Function (Resources)/Section 151 Officer advised that the calculations in Appendix A of the report are based on discounts of nil being confirmed for Classes A, B and C; the premium of 100% on long term empty homes and a premium of 50% on second homes for 2022/23 as per decision by the Executive on 25 October, 2021 to increase the second home premium. 

It was resolved –

·                    To note the calculation of the Council Tax Base by the Director 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 2022/23 financial year, being 31,079.93 (Part E6 of Appendix A to the report).

·                    To approve the calculation by the Director 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 2022/23 (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 Authorities (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 2022/23 shall be 32,042.00 and for the parts of the area listed in table 3 of the report, shall be as set out therein.