Decision details

Council Tax Base 2023-24

Decision status: Recommendations Approved

Is Key decision?: No

Is subject to call in?: No


The Chief Officer – Finance, Performance and Change presented a report, in order to seek Council approval for the estimated Council Tax base and Collection rate for 2023-24


She advised that the Council Tax base determined the amount of Council tax which can be raised to fund the Council’s budget.


The Council tax base must be set by 31 December for the following financial year and it is used by Welsh Government to allocate the Revenue Support Grant for the coming financial year, as well as for the Council to calculate the Council Tax required to fund the budget for the year 2023/23.


The Chief Officer – Finance, Performance and Change, confirmed that the base represented the number of chargeable dwellings in the area expressed as Band D properties. This also took account of properties that BCBC think will come onto the rating list in the coming year.


In the report BCBC also proposed a collection rate of 97.5% for next year. This was the same rate as the current year and it is not the intention to increase this in any way, due to the current challenging economic circumstances globally, the cost of living crisis and the current collection rates.


A Member asked how the Council Tax Base differed this year from the previous year.


The Chief Officer – Finance, Performance and Change confirmed that the difference was based upon anticipated new properties that would come onto the register in the coming year.


Regarding this the Council had to make assumptions on not only what was coming onto the register, but when they would come on the rating list. Also, what had to be taken into account, was the number of residents in these properties that would have some sort of reduction and/or some level of  financial support. This was to a level of degree therefore all estimated.


A Member noted that the collection rate last year had been based at 98.5%. This year the level of collection rate had been set at 97.5%. He asked if this rate was achievable given the current economic climate with increased mortgage rates and an increase to utility bills etc.


The Chief Officer – Finance, Performance and Change advised that collection rates had increased since the inception of Covid-19 and this trend was continuing. Therefore, a rate of 97.5% was considered both reasonable and achievable.


The Cabinet Member – Resources reminded Members that people who were struggling with paying their Council Tax could be eligible to receive a reduction under the Council Tax Reduction Scheme.


RESOLVED:                                 That Council:


           Approved the Council Tax base and collection rate for 2023-24 as shown in paragraph 4.1 of the report.

           Further approved the tax bases for the town and community areas set out in Appendix A of the report.

Publication date: 23/05/2023

Date of decision: 16/11/2022

Decided at meeting: 16/11/2022 - Council

Accompanying Documents: