Agenda item

Report attached.

The Cabinet considered a report of Councillor Miles Parkinson OBE, Leader of the Council, regarding the Council Tax Base for the financial year 2023-2024.

Councillor Parkinson summarised the content of the report and highlighted the changes proposed to the Council Tax Base for the Borough and the Parish of Altham.  Both figures showed an increase.  This was, in part, due to housing growth which had focused on the reuse of brownfield sites.  Members were reminded that the Keepmoat housing development in Great Harwood had been controversial, but had delivered tangible benefits, including the new Showground and the improved facilities for Great Harwood Rovers FC.

On the matter of sports and wellbeing, the development at Higham Playing Fields had been controversial too, but had led to a £3m investment, with a new extension to the facilities due to open soon.  The Council would continue to engage with Accrington Stanley FC and the Accrington Football and Sports Club in connection with the use of King George V Playing Fields.  Discussions would also take place with Lancashire County Council and business leaders about the possible development of a Youth Zone for Hyndburn, like those in Blackburn and Burnley.

It was noted that the Council had been able to use the 50% premium on Council Tax for properties left empty for 2 years to encourage owners to bring them back into occupation.  This has resulted in some 500 less empty properties since the premium had been introduced.

Councillor Munsif Dad BEM JP welcomed the increase in the Council Tax Base, which had gone some way to making possible a 0% increase in Council Tax for 2023/24.

Approval of the report was not deemed a key decision.

Reasons for Decision

In accordance with Section 35 of the Local Government Finance Act 1992, the Council was required to formally determine the Council Tax Base for 2023/2024 prior to 31^st January 2023.  This allowed the Council to notify the major preceptors (Lancashire County Council, the Police and Crime Commissioner for Lancashire and Lancashire Combined Fire Authority) by the 31^st January of the Council Tax Base.

The requisite calculation had to be carried out in accordance with the Local Authorities (Calculation of Council Tax Base) Regulations 2012.  Once determined the Council Tax Base could not be changed and had to be used when the Council set their Council Tax for the financial year 2023/2024.

The calculation of the Tax Base for Hyndburn and Altham for 2023/2024 was detailed in the Appendices to the report.  It was proposed that the Tax Base for Hyndburn 2023/2024 should be 21,945.  This was an increase from last year’s Tax Base of 895 (21,050).  The 2023/2024 Tax Base for Altham was 317, which was an increase from last year’s Tax Base of 7 from 310.

The Local Authorities (Calculation of Council Tax Base) Regulations 2012 specified formulae for calculating the Council Tax Base which had to be set between the 1^st December 2022 and the 31^st January 2023.

The Council Tax Base was the measure of the number of chargeable dwellings held on the valuation list as at the 12^th September 2022 and then adjusted to take account of discounts, exemptions, re-bandings and Council Tax Support to arrive at the Authority’s Council Tax Band D.

There were no alternative options for consideration or reasons

Resolved                                 (1)   That Cabinet notes the report.

(2)   That in accordance with the Local Authorities (Calculation of Tax Base) Regulations 2012, the amount calculated by the Council for its Council Tax Base for the financial year 2023-2024 shall be 21,945.

(3)   That in accordance with the Local Authorities (Calculation of Tax Base) Regulations 2012, the amount calculated by the Council for its Council Tax Base for the parish of Altham for the financial year 2023-2024 shall be 317.