Decision details

Calculation of the Council Tax Base for the Borough of Guildford 2022-23

Decision Maker: Director of Resources

Decision status: Recommendations Approved

Is Key decision?: Yes

Is subject to call in?: No

Decision:

The council tax base form 1 (CTB1) form for 2022-23 has been submitted to government by Officers. The form documents the number of properties on the council tax system in October 2021 and the change in properties since October 2020.

Following submission of the form, Officers assess the number of properties eligible for the local council tax support scheme, the Council’s collection allowances, collection rates, and the number of MOD properties and calculate the taxbase per parish. This exercise is now complete.

The overall Council tax base for the borough has been assessed as 58,335.91 . This is an increase of 2.06% from the 2021-22 taxbase of 57,159.40. The main reason for the increase is due to an increase in properties in the borough and an increase in the collection rate assumptions from 97.5% to 98% to reflect an increase in collection rates that have been incurred post COVID19 pandemic and the anticipated on-going impact on collection rates into 2021-22.

The taxbase per parish is set out in Appendix 1.

The tax base will be reported to Executive as part of the draft Budget report on 23rd November 2021. Parish Councils will be advised accordingly.


Reasons for the decision:

To set the council tax base for the Borough of Guildford and its respective parishes for 2022-23 as required by The Local Authorities (Calculation of Council Tax Base) (England) Regulations 2012

Alternative options considered:

None

Publication date: 04/11/2021

Date of decision: 04/11/2021

Accompanying Documents: