Policy & Resources Cabinet Member – Minutes – 24 January 2013

34        (34)  PARISH TAXBASE 2013-2014 – The Director of Policy and Resources submitted a report which sought approval to set the taxbase by parish for 2013/14 and sought consideration of whether to make a payment of grant to parish and town councils to compensate for a reduction in the council tax base, and on what terms.

At its meeting on 27 November 2012 Council set the taxbase for the council and major precepting bodies for the area as a whole, but was unable to do so for parishes. This was because of a late change in government regulations on how the parish taxbase should be calculated.

The Local Government Finance Act 2012 which received royal assent on 31 October, replaced the national Council Tax Benefit with local council tax support schemes. The report outlined that support from 1 April 2013 would be in the form of a council tax discount rather than a cash benefit.

Council resolved that authority be delegated to the Director of Policy and Resources in consultation with the cabinet member for Policy and Resources to allocate the council tax base to parishes and make other necessary changes, in accordance with recently issued regulations.

Details of the options and an analysis of the proposals were detailed within the report.

The report identified that the council must set a council tax base under the Local Government Finance Act 1992 by 31 January, ahead of the relevant financial year.

Resolved – (a)  That the taxbase by parish outlined in Appendix A, column B be confirmed; (b) that the feedback from parish councils on the proposed grant scheme be noted, and (c) that the Cabinet Member approves Option b, which is to provide support up to a zero percent increase, except that where the precept does not exceed £10,000, grant be paid as if no increase in precept has taken place.

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