Decision details

Purpose:
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 2023. This must be done by the 15th January 2023 (or first working day thereafter), and this report also asks the Chief Finance Officer 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 & North East Somerset Council and each of the individual Parish precepts for the area. It also contributes to the tax bases of the Avon & Somerset Police Authority and the Avon Fire Authority.
Consultation has taken place between the Head of Financial Services, the Head of Financial Management and the Chief Finance Officer.

The calculation of the Council’s tax base for the year 2023-24 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 2023-24 shall be 68,609.94 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 2023-24.

The detailed calculations allow for a ninety-nine per cent collection rate (99.00%). For the parts of the area listed below for the year 2023-24, the adjusted tax base shall be:

Bath 32,781.99
Bathampton 762.19
Batheaston 1,152.52
Bathford 835.46
Camerton 263.71
Charlcombe 224.04
Chelwood 64.50
Chew Magna 663.18
Chew Stoke 483.00
Claverton 74.22
Clutton 618.99
Combe Hay 90.87
Compton Dando 296.59
Compton Martin 257.72
Corston 195.65
Dunkerton & Tunley 240.71
East Harptree 329.68
Englishcombe 142.06
Farmborough 518.11
Farrington Gurney 332.41
Freshford 316.88
High Littleton 838.28
Hinton Blewett 146.42
Hinton Charterhouse 243.40
Kelston 87.79
Keynsham 6,993.88
Marksbury 195.65
Midsomer Norton 4,078.82
Monkton Combe 177.22
Nempnett Thrubwell 107.05
Newton St. Loe 71.29
North Stoke 50.25
Norton Malreward 113.08
Paulton 2,094.93
Peasedown St. John 2,153.93
Priston 123.44
Publow with Pensford 495.68
Radstock 1,758.46
Saltford 1,828.86
Shoscombe 172.37
South Stoke 272.79
St. Catherine 41.41
Stanton Drew 331.13
Stowey Sutton 690.19
Swainswick 127.49
Temple Cloud with Cameley 547.71
Timsbury 948.22
Ubley 176.38
Wellow 257.67
West Harptree 237.82
Westfield 1,913.51
Whitchurch 690.34
Total 68,609.94

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