Agenda item

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

The report of the Director of Function (Resources)/Section 151 Officer in relation to the calculation of the tax base for 2020/21 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 (CT1 v.1.0) 2021/22 based on the number of properties in various bands on the valuation list on 31 October, 2020 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 2021/22. The total base proposed for 2021/22 for the purpose of tax setting is 31,548.20.This compares with 31,532.53 for 2020/21 and is an increase of 0.05%.

The Director of Function (Resources)/Section 151 Officer advised that there are two elements to the calculations, namely the Council Tax Base for calculating the Revenue Support Grant which includes all standard Council Tax properties but excludes adjustments for premiums and discounts granted by some authorities in respect of Classes A, B and C. This figure is calculated to be 30,880.22 which is a reduction of 0.15% on the previous year’s figure of 30,927.17 and this information has been forwarded to the Welsh Government. Secondly, the total band D equivalent discount that is used for tax setting purposes had been adjusted by a provision for non-collection, which continues to be 1.5%, and also includes allowance for Ministry of Defence properties. The figure as mentioned above is calculated to be 31,548.20 and although it has remained fairly static from 2020/21 it is subject to volatility during the year as properties are transferred out of domestic Council Tax into business rates and also as properties are purchased as second homes and become subject to the premium. The number of properties within the standard Council Tax regime has decreased due to a rise both in the number of second homes and in the number of empty properties with the pandemic having had an impact this year on people’s ability to let, renovate or sell properties that are empty. A report on the Council Tax premium for second homes will be presented to the Executive in December, 2020.

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 2021/22 financial year, being 30,880.22 (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 2021/22 (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 2021/22 shall be 31,548.20 and for the parts of the area listed in table 3 of the report  shall be as set out therein.