Issue - meetings

To approve the schedule of discounts and exemptions and agree the council tax base for 2022-23.

It was not possible to circulate this report five clear days in advance of the meeting. The chair agreed to accept this item as urgent because the decision on the council tax base calculation for 2022-23 must be made between 1 December 2021 and 31 January 2022. The figure is used for revenue budget setting purposes and has historically been reported to members at the December cabinet.

RESOLVED:

1.  That the council tax base for 2022-23 is set at 107,267 (105,678 in 2021-22) band D equivalent dwellings (Appendix A of the report) be agreed.

2.  That the schedule of discounts and exemptions in paragraph 12 of the report be approved, which remains unchanged and will continue to be effective for 2022-23 from 1 April 2022. This is including the premium applicable for long-term empty dwellings (empty at least 10 years).

3.  That it be agreed that the assumed council tax collection level for 2022-23 should remain at 97.20% (2021-22 97.20%) noting the risks outlined in paragraphs 23, 24 and 25 of the report.

4.  That it be noted that the 2022-23 council tax base for St. Mary Newington parish is set at 12,262 (11,896 in 2021-22) band D equivalent dwellings.

5.  That it be noted that the 2022-23 council tax base for St. Saviour’s parish is set at 1,229 (1,246 in 2021-22) band D equivalent dwellings.

6.  That the following be noted:

·  no changes to the council tax reduction scheme for 2022-23, as set out in paragraphs 19 to 22 of the report

·  any minor and consequential amendments to the council tax reduction scheme (CTRS) written policy are to remain delegated to the strategic director of finance and governance; in consultation with the monitoring officer.

7.  That it be noted that the NNDR1 return for 2022-23 showing the national non-domestic rates base will be approved by the strategic director of finance and governance in January 2022.

8.  That the proposed continuation of the current council tax section 13a (1)(c) policy covering discretionary relief terms (refer to paragraph 17-18 of the report) be noted:

·  to continue council tax discretionary relief (0% to 100%) for young people leaving Southwark council's care aged 18 to 24 years, for the period 1 April 2022 to 31 March 2023

·  to continue foster carers discretionary relief (0% to 100%), for the period 1 April 2022 to 31 March 2023.