Decision details

The calculation of the tax base for the area and the amounts for each Parish are set out for the Chief Finance Officer (as authorised Section 151 officer) to approve, and to notify the relevant precepting bodies accordingly. The Section 151 Officer is required to estimate the amount of any surplus or deficit on the Collection Fund as at 31st March 2020. This must be done by the 15th January 2020 (or first working day thereafter), and the Chief Finance Officer is also asked to approve the balance projected related to Council Tax.

In accordance with regulations for the Council Tax regime, it is necessary for each Billing Authority to resolve the calculation of the Council Tax base for its area before the details are provided to the major Precepting Authorities for use in their calculations. The information must be notified between 1st December and 31st January in the financial year preceding that to which the tax base applies.

The Council Tax base figure is used as the basis to calculate the Council Tax charges for Bath and North East Somerset Council and each of the individual Parish precepts for the area. It also contributes to the tax bases of the Avon

Consultation has taken place between the Revenue Manager, the Head of Corporate Finance, and the Chief Finance Officer.

The calculation of the Council’s tax base for the year 2020-21 as set out in this report is approved.

The amount calculated by Bath & North East Somerset Council as its tax base for the whole area for the year 2020-21 shall be 66,879.90 after adjustment for discretionary changes to discounts and exemptions, the impact of the Council Tax Support scheme (CTS), and projected growth in tax base during 2020-21.

The detailed calculations allow for a ninety eight point seven five per cent collection rate (98.75%). For the parts of the area listed below for the year 2020-21, the adjusted tax base shall be:

Taxbase
Bath 32148.24
Bathampton 750.89
Batheaston 1130.97
Bathford 822.52
Cameley 538.37
Camerton 254.43
Charlcombe 222.60
Chelwood 61.70
Chew Magna 643.25
Chew Stoke 463.71
Claverton 70.40
Clutton 587.18
Combe Hay 91.36
Compton Dando 289.76
Compton Martin 242.69
Corston 201.10
Dunkerton & Tunley 238.19
East Harptree 315.96
Englishcombe 134.97
Farmborough 511.70
Farrington Gurney 325.73
Freshford 294.61
High Littleton 824.22
Hinton Blewett 136.62
Hinton Charterhouse 237.80
Kelston 84.48
Keynsham 6527.12
Marksbury 186.45
Midsomer Norton 3993.83
Monkton Combe 176.15
Nempnett Thrubwell 97.33
Newton St. Loe 70.70
North Stoke 49.54
Norton Malreward 111.86
Paulton 2043.39
Peasedown St. John 2143.16
Priston 125.44
Publow with Pensford 493.29
Radstock 1719.23
St. Catherine 41.33
Saltford 1801.42
Shoscombe 171.79
South Stoke 240.85
Stanton Drew 331.36
Stowey Sutton 675.53
Swainswick 129.88
Timsbury 924.73
Ubley 176.48
Wellow 252.61
West Harptree 227.99
Westfield 1890.83
Whitchurch 654.16

Total 66879.90

The projected surplus on the collection fund as at the end of 2019-20 related to Council Tax is declared at £850,000.

Option 1 - none