Issue - meetings

Council tax base 2023-24

Meeting: 06/12/2022 - Cabinet (Item 13)

13 Council tax base 2023-24

To approve the schedule of discounts and exemptions and agree the council tax base for 2023-24.

Supporting documents:

Minutes:

The report had not been circulated five clear days in advance of the meeting. The chair agreed to accept this item as urgent as the council tax base calculation for 2023-24 needed to be made between 1 December 2022 and 31 January 2023. The figure was 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 2023-24 is set at 109,174 (107,267 in 2022-23) band D equivalent dwellings (appendix A of the report) be agreed.

 

2.  That the schedule of discounts and exemptions in paragraph 11 of the report be approved, which remains unchanged and will continue to be effective for 2023-24 from 1 April 2023. This is including the premium applicable for long-term empty dwellings (empty at least 10 years).

 

3.  That the assumed council tax collection level for 2023-24 should remain at 97.20% (2022-23 97.20%) noting the risks outlined in the report be agreed.

 

4.  That the 2023-24 council tax base for St. Mary Newington parish is set at 12,509 (12,262 in 2022-23) band D equivalent dwellings be noted.

 

5.  That the 2023-24 council tax base for St. Saviour’s parish is set at 1,262 (1,229 in 2022-23) band D equivalent dwellings be noted.

 

6.  The following be noted:

 

·  no changes to the council tax reduction scheme (CTRS) for 2023-24, as set out in paragraphs 18 to 22 of the report

 

·  any minor and consequential amendments to the CTRS written policy are to remain delegated to the strategic director of finance and governance, in consultation with the monitoring officer.

 

7.  That the proposed continuation of the current council tax section 13a (1)(c) policy covering discretionary relief terms (refer to paragraphs 16 to 17 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 2023 to 31 March 2024

 

·  to continue foster carers discretionary relief (0% to 100%), for the period 1 April 2023 to 31 March 2024.