Agenda item

Council Tax Setting for 2018-19

Decision:

(a) That the 2018-19 Council Tax be set as detailed in Appendix 1 to the report;

(b) That the continuation of the policy of not providing a discount in the level of

Council Tax charges for second homes and long-term empty homes be

endorsed. Also where exceptions do not apply, to charge the Council Tax Premium rate of 50% above the standard rate of Council Tax for second homes and long-term empty dwellings; and

and appear on behalf of the Council in the Magistrates’ Court for unpaid

taxes.

Minutes:

The Revenues Manager introduced the report to agree the Council Tax charges and associated statutory resolutions for 2018/19. He provided background information and advised that council tax was set to increase by Flintshire’s precept of 6.71%. He explained that Council Tax included three separate charges which make up the overall level of Council Tax charged against each property. These included the County Council precept as well as the precepts of the Office of the Police and Crime Commissioner for North Wales and the Town and Community Council precepts.

The Revenues Manager explained that for 2018/19 Flintshire’s precept would be set at a Band D charge of £1,177.60 which would generate a total income for the Authority of £75,172M which would help to partly fund the running of local services. The Revenues Manager advised that as part of the setting of Council Tax for 2018/19 the Council would also pay to the Police and Crime Commissioner for North Wales a total precept of £16,477M (a Band D charge of £258.12 which was an increase of 3.79%). The Revenues Manager also advised that the collective precept for all 34 Town and Community councils would be £2,847M which on average would equate to a Band D charge of around £44.60. In summary for 2018/19 the Authority would be raising Council Tax charges of £94,496M.

The Revenues Manager advised that Council Tax was usually expressed at a standard Band D rate which resulted in Council Tax being charged at lower levels for those properties in Bands A to C and at a higher level for those properties in Band E to I. For 2018/19 the recommended levels of Council Tax for each property band and for Town and Community Council areas were set out in Appendix 1 to the report.

The Revenues Manager referred to the key considerations as detailed in the report. He commented on existing policies and the previous decisions by Council and referred to the Council Tax premium scheme and the need to endorse continuation of the policy of not providing a discount in the level of Council Tax charges for second homes and long term empty homes. Also, where exceptions did not apply, to charge the Council Tax Premium rate of 50% above the standard rate of Council Tax as part of a wider strategy to encourage owners to bring long term empty properties and, in certain situations, second homes, back into use.

In conclusion the Revenues Manager drew attention to the need to approve designated officers to issue legal proceedings and appear on behalf of the Council in the Magistrates Court for unpaid taxes.

Councillor Aaron Shotton moved the recommendations in the report and thanked the Revenues Manager and his team for their hard work in the annual process of setting the Council Tax as part of the overall budget strategy.

Councillor Mike Peers asked if it was possible to provide a breakdown of the 6.71% charge in the bills to provide clarity to residents around the 5% plus 1.71% charge for education. The Revenues Manager explained that it was not possible to provide a breakdown of the Council’s precept on the Council Tax bill as only one charge could be shown for Flintshire, however, additional information could be provided through supplementary budget information on the Council’s website. The Chief Executive confirmed that the Authority was restricted in the information it could provide on the Council Tax bill and said he expected that the supplementary information which would be made available to the public at the time when the bills were despatched would help understanding.

Councillor Richard Jones reiterated the need to provide clarity for residents around the 6.71% Council Tax charge. He referred to the policy of not granting discounts on second homes and long term empty properties and queried the reason for the use of the wording ‘in most cases’ in paragraph 1.07. The Revenues Manager explained that there were certain situations where an unfurnished and unoccupied property could be exempt under other statutory provisions set out in Council Tax legislation, and cited as an example if the last resident in the property had moved into a care home.

RESOLVED: