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 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).

Decision

That the calculation of the Council’s tax base for the year 2024-25 as set out in this report be approved.

The amount calculated by Bath & North East Somerset Council as its tax base for the whole area for the year 2024-25 shall be 69,255.88 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 2024-25.

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 2024-25, the adjusted tax base shall be:

Taxbase
Bath 33,044.36
Bathampton 769.11
Batheaston 1,152.10
Bathford 850.54
Camerton 264.10
Charlcombe 226.48
Chelwood 67.94
Chew Magna 675.32
Chew Stoke 479.71
Claverton 72.66
Clutton 630.13
Combe Hay 92.32
Compton Dando 307.85
Compton Martin 255.21
Corston 195.34
Dunkerton & Tunley 239.64
East Harptree 335.64
Englishcombe 142.66
Farmborough 524.30
Farrington Gurney 333.85
Freshford 320.71
High Littleton 849.04
Hinton Blewett 146.90
Hinton Charterhouse 236.41
Kelston 88.38
Keynsham 7,162.11
Marksbury 194.83
Midsomer Norton 4,096.90
Monkton Combe 179.55
Nempnett Thrubwell 113.19
Newton St. Loe 74.24
North Stoke 50.22
Norton Malreward 110.70
Paulton 2,094.72
Peasedown St. John 2,157.89
Priston 123.98
Publow with Pensford 504.12
Radstock 1,769.16
Saltford 1,835.40
Shoscombe 176.02
South Stoke 329.71
St. Catherine 41.59
Stanton Drew 332.79
Stowey Sutton 690.41
Swainswick 128.20
Temple Cloud with Cameley 546.22
Timsbury 958.51
Ubley 179.74
Wellow 258.05
West Harptree 234.33
Westfield 1,927.67
Whitchurch 684.93
Total 69,255.88

The projected deficit on the collection fund as at the end of 2023-24 related to Council Tax is declared at £300,000.