Decision details

Members considered the Council Tax Base for the year 2024/25. The Council tax base had been calculated on the estimated full year equivalent number of chargeable dwellings expressed as the equivalent number of band D dwellings in the Council’s area after allowing for dwelling demolitions and completions during the year, exemptions, discounts, disabled reliefs and premiums, and estimated collection rates.

RESOLVED that based on the number of Band D equivalent properties and in accordance with the Local Authorities (Calculation of Council Tax Base) (England) Regulations 2012, Broxtowe Borough Council calculates its Council Tax Base for the year 2024/25 as follows:

1.          For the whole of its area 35,224.25

2.     In respect of Parish Precepts and Special Expenses for those parts of its area mentioned in the table below, the amounts specified therein:

        Part of Council’s Area         Area Council Tax Base

        Awsworth                                           596.93

        Brinsley                                              752.36

        Cossall                                                242.81

        Eastwood                                         3,092.46

        Greasley                                          3,753.90

        Kimberley                                        1,898.21

        Nuthall                                             2,255.75

        Stapleford                                        4,240.31

        Strelley                                               174.41

        Trowell                                                838.10

        Special Expenses Area

        Beeston Area                                 17,379.01

Reason

The calculation of the tax base was a legal requirement and an essential part of the tax setting process. The tax base calculations for a particular financial year must comply with the Local Authorities (Calculation of Council Tax Base) Regulations 2012 and be determined by no later than 31st January in the preceding financial year. These regulations had been made under the Local Government Finance Act 1992, as amended (LGFA 1992) and The Local Government Finance Act 2012 (LGFA 2012) includes several amendments to the LGFA 1992 that affect the calculation of the Council Tax base. These amendments require the Council to operate a Council Tax Support Scheme.