Issue - meetings

Council Tax Base 2016/17

Meeting: 17/12/2015 - Cabinet (Item 79)

79 Council Tax Base 2016/17 pdf icon PDF 166 KB





‘’Making sure that the Council has enough income to provide the services residents rely on, while keeping Council Tax levels at a fair and equitable level which residents can afford is extremely important to this Cabinet.


We have consistently demonstrated we are up to this task and once again this year are setting out our proposals which generates the revenue the Council requires while protecting the most vulnerable, in line with the Pledges set out in our Wirral Plan for 2020.’’


Councillor Phil Davies


Reason for Decision:


To allow Members to be aware of the Council Tax base for 2016/17 and the factors taken account in its calculation.


To allow Members to decide on the level of Local Discounts and the content of the Council Tax Support Scheme for 2016/17 taking account of the financial issues impacting on the authority as well as charge payers.


Decision: That


(1)  RECOMMENDATION TO COUNCIL - That the figure of 90,481.9 be recommended as the Council Tax-Base for 2016/17;


(2)  the level and award of each local discount for 2016/17 be made as follows:


Wirral Women’s & Children’s Aid - to award the Refuge discount of 50% and the Flat’s discount of 75%


Empty Property Discounts - The discount and premium rate charges remain unchanged for 2016/17:


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; and


(3)  the Council Tax Support Scheme approved for use in 2015/16 also be approved as the Scheme for 2016/17.




The report detailed the current status of recipients of Wirral’s Council Tax Support Scheme and detailed options available for consideration for 2016/17 and proposed the scheme to be adopted be largely unaltered from that used in the last 3 years.  The 2016/17 scheme must be adopted by Council by 31 March 2016. 


The Authority has a number of statutory decisions that it must make each year with regard to its administration of Council Tax.  The three which were required to be agreed by Council by 31 January were set out in the report.


The Authority is required to annually determine its Council Tax Tax-Base in order to determine the appropriate levels for Wirral, the Preceptor Authorities (Police & Crime Commissioner and Fire & Rescue Services).  The Tax-Base has a direct impact on the Council Tax that will be levied for Wirral for 2016/17.  This decision could be a delegated function but the matter is to be considered by Cabinet and Council for 2016/17.  The calculation and factors taken into consideration were set out in Appendix 1 of the report.