Issue 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 2024. This must be done by the 15th January 2024 (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 & Somerset Police Authority and the Avon Fire & Rescue Authority.

Consultation has taken place between the Head of Financial Services, the Head of Corporate Finance, and the Chief Finance Officer (S151).