The Interim Director of Finance reported that the Authority was required to annually determine its Council Tax-base, in order to determine the appropriate levels for Wirral, the Precepting Authorities (Police and Fire and Rescue) and the Environment Agency (Flood Defence). The Council Tax-base had a direct impact on the Council Tax that would be levied for Wirral for 2013 and the level of Revenue Support Grant received from Central Government. He outlined significant changes in the calculation methodology this year, due mainly to the abolition of Council Tax Benefits and the introduction of a localised Council Tax Support Scheme, which was counted as a discount rather than a payment of benefits, which then would impact upon the taxbase.

The Interim Director provided a calculation with only the Council Tax Support Scheme included and no change to discounts and exemptions from the current levels. He also provided a calculation with discounts and exemptions charges maximised (see minute 166 ante), and he outlined the collection rate and adjusted Council Tax Taxbase figure. The level of Council Tax would be set at Budget Council on 5 March 2013, however, if the Council Tax base figure was not declared by 31 January 2013, the Council and Precepting Authorities would be unable to make considered budgetary decisions that could delay the Council Tax bills for 2013/2014.

Resolved – That the Council Tax Base figure including the Council Tax Support Scheme and the discounts and exemptions charges maximised for 2013/2014, detailed in the report now submitted, be approved and recommended to the Council as the Council Tax Base for 2013/2014.