Council Tax Base Information
Decision Maker: Cabinet, Council
Decision status: For Determination
Is Key decision?: Yes
Is subject to call in?: Yes
Agree the Capital Programme (part of the Budget 2014/15)
The Cabinet considered the report of the Head of Business Processes which brought together related issues regarding the proposed Council Tax Tax-Base for 2014/15 upon which the annual billing and Council Tax levels will be set; the proposed Council Tax Discounts and exemptions for 2014/15 and the Council Tax Support Scheme to be used during 2014/15. All, apart from the Pensioner Household Discount, need to be approved by Council by 31 January 2014.
(1) The figure of 87,786.2 be approved and recommended to Council as the Council Tax-Base for 2014/15.
(2) That the level and award of each local discount for 2014/15 be made as follows: -
Wirral Women’s and Childrens Aid
To award the Refuge discount of 50% and the Flats discount of 75%.
Pensioner Household Discount
The current Pensioner Household discount be varied to be 5% for those households where all residents are aged 70 or over, in properties falling bands A,B,C and D.
Empty Property Discounts
The discount and premium rate for 2014/15 remain unchanged as follows:
Discount category D 0% - Full charge on properties undergoing renovations
Discount category C 0% - Full charge on empty properties from date they become unoccupied
Empty Premium 150% - Properties empty for more than two years
(3) That the Council Tax Support Scheme approved for use in 2013/14 be also approved as the Scheme for 2014/15 subject to:-
The annual up-rating of figures be in line with that used for the Housing Benefits Scheme.
The funding of the up-rating (£265,000) and the impact of a potential Council Tax rise to be met by the Council.
Report author: Malcolm Flanagan
Publication date: 13/12/2013
Date of decision: 10/12/2013
Decided at meeting: 10/12/2013 - Cabinet
Effective from: 21/12/2013