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Council Tax Setting and the Role of Parishes

Council Tax Setting and the Role of Parishes. Parish Liaison Meeting 16 th November 2017 Louise Branford-White Director of Finance (S151 Officer). Agenda. Understanding the Council Tax Demand Notice Council Tax Process Calculating the Council Tax Amount Timeline for setting Council Tax.

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Council Tax Setting and the Role of Parishes

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  1. Council Tax Setting and the Role of Parishes Parish Liaison Meeting 16th November 2017 Louise Branford-White Director of Finance (S151 Officer)

  2. Agenda • Understanding the Council Tax Demand Notice • Council Tax Process • Calculating the Council Tax Amount • Timeline for setting Council Tax

  3. Understanding the Council Tax Demand Notice • Local Government Finance Act 1992 • Billing Authority = Hambleton District Council • Annually send a Council Tax Demand Notice

  4. Different Authorities • Billing Authority – HDC • Local Precepting Authorities • Parishes • North Yorkshire County Council • North Yorkshire County Council – Adult Social Care • Hambleton District Council • North Yorkshire Fire & Rescue Authority • Police & Crime Commissioner for North Yorkshire

  5. Role of Billing Authority • HDC raised the Demand Notices • HDC receives payment from council taxpayers • Pay Local Precepting Authority

  6. Role of Parish Council/Meeting • Issue a Precept to the Billing Authority • Budget Requirement for the Year • Billing Authority has the power to “anticipate” a Parish Precept • Deadline – 31st December 2017

  7. Council Tax Process • Council Tax is calculated as a Band D property • Requires 2 elements:- • Precept Amount • Band D Base

  8. Precept Amount • Determine Budget Requirement • Cover the Net cost of Services during forthcoming year • Parishes do not set the Council Tax amount

  9. Band D Base • HDC calculates Band D Base of each Parish • Current Band D equivalent Properties • Adjusted for:- • New Dwellings • Empty Properties • Changes in exemptions & reliefs

  10. Calculating the Council Tax amount • Example:- • Precept Amount = £25,000 • No of Band D equivalent properties = 500 £25,000 / 500 = £50.00

  11. Property Valuations • Domestic Dwellings are placed in a valuation band • Open Market Capital value on 1 April 1991 • Expressed as a Band D equivalent • Other bands paying a proportion • As follows:-

  12. Property Valuation Table

  13. Example of workings • Band D charge from previous example = £50.00 • Band G charge = £50.00 * 15 / 9 £83.33

  14. Timeline for setting Council Tax • September - Letters sent to Parishes requesting precept amount • December - HDC calculate Band D Base figures and send to Parishes • 31 December- Deadline to return Precept amounts to HDC • February - Full Council approves Council Tax • March - Demand Notices sent out

  15. Precepting Arrangements • Billing Authority consult with Precepting authorites by 31 December • Payment of precepts in equal instalments on 30 April 2018 & 28 September 2018 • Unless under £500

  16. Queries • Contact: Louise Branford-White Director of Finance (S151 Officer) louise.branford-white@hambleton.gov.uk 01609 767024 Ian Godfrey Finance Team Leader ian.godfrey@hambleton.gov.uk 01609 767027

  17. Questions • Have you any questions?

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