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 for the purpose of setting the Council tax base for 2024/25 was presented for the Executive’s consideration.

Councillor Robin Williams, Deputy Leader and Portfolio Member for Finance presented the report saying that the Council as the billing authority is required to calculate the Council Tax Base for its area, and different parts of its area, and these amounts must be notified to the precepting and levying bodies by 31 December 2023. This year the Welsh Government has requested the information for the purpose of setting the Revenue Support Grant (RSG) by 14 November 2023 and for tax setting purposes (ratified by Executive decision) by 5 January 2024. The figure calculated for the Council Tax base to be used by Welsh Government to set the Revenue Support Grant for the Council for 2024/25 is 31, 241.64, a decrease of 0.10% on the previous year. This figure excludes adjustments for premiums and discounts granted by some authorities in respect of Classes A, B, and C (this does not affect the Council in Anglesey as no such discounts are granted). The figure for the Tax Base for tax setting purposes which does include adjustments for premiums is 33,170.03, an increase of 1.07% on the previous year.

The Director of Function (Resource)/Section 151 Officer explained the process by which the Council Tax Base is calculated both for the purpose of Welsh Government in determining the level of the Revenue Support Grant and also for local tax setting purposes and the factors involved including in the case of the latter the increase in the second homes premium from  75% to 100% which is expected to be ratified by Full Council in setting the budget in March, 2024 and which accounts for the increase in the tax base.  He referred to changes in the tax base from the previous year for the standard Council Tax, empty properties, and second homes noting that although the number of properties subject to the second homes premium has decreased, the proposed increase in the premium rate from 75% to 100% has had a significant impact on this element of the tax base. The changes in the tax base will affect the Council’s starting point for the revenue budget for 2024/25.

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 2024/25 financial year, being 31,241.64 (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 2024/25 (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 2024/25 shall be 33,170.03 and for the parts of the area shall be as listed in the table under recommendation 3 of the report.