{meta} Decision - Council Tax - Calculation of Tax Base for Tax Setting Purposes 2023/24.

Decision details

Decision status: Recommendations Approved

Is Key decision?: No

Is subject to call in?: Yes


Salford City Council - Record of Decision


I, Councillor Jack Youd, Lead member for Finance and Support Services, in exercise of the powers contained within the City Council constitution, do hereby:


Approve, in accordance with the Local Authorities (Calculation of Council Tax Base) (England) Regulations 2012, the amount 73,859 calculated by Salford City Council as its council tax base for the financial year 2023/24.


The reason is: that the council is required to calculate the council tax base for 2023/24. This "base" figure, expressed as the number of band D equivalent properties in the city, is, for council tax purposes, a fundamental element in the tax-setting process.


Options considered and rejected were: other estimates to reflect changes in the next financial year.


Assessment of Risk: The Tax Base figure is fundamental to the setting of the council tax levy and hence to the whole budget process. Setting a tax base that is too low would prevent the council from drawing the full amount of tax collected from the collection fund in 2023/24, while setting a tax base that is too high would create a deficit in the collection fund. However, in normal years the exercise is regarded as low risk because: -

·         the starting figures are provided by the Valuation Office and a year-on-year comparison of figures is undertaken by the DLUHC and attention drawn to possible anomalies (if any);

·         the method of calculation is well-established and familiar, and figures are checked for "reasonableness" and their fit with expectations. While an element of judgement needs to be made on future anticipated dwelling changes, these are based on research and information from other council sources.


The source of funding is: n/a


Legal Advice obtained:Nicky Smith, Senior Solicitor

The Local Authorities (Calculation of Council Tax base) (England) Regulations 2012 set out the rules for calculation of the Council Tax base, which is an amount required to be used in the calculation of Council Tax by billing authorities and major precepting authorities and in the calculation of the amount of a precept payable by each billing authority to a major precepting authority. Under the rules, the council tax base is, in essence, the number of dwellings in an area belonging to each valuation band, modified to take account of the proportion applying to dwellings in each band, discounts, reductions under a Council Tax reductions scheme and the proportion of the Council Tax for the year which the billing authority expects to be able to collect.


Financial Advice obtained: the report is produced by the corporate accountancy team.


Procurement Advice obtained: n/a


The following documents have been used to assist the decision process:

·         Local Government Finance Act 1992

·         The Local Authorities (Calculation of Council Tax Base) (England) Regulations 2012

·         LGA Finance circulars.

·         Various Working Papers in Corporate Services, Finance Division.


Contact Officer: David Eden            Tel No. 793 3228


This decision is not subject to consideration by another Lead Member.


The appropriate scrutiny panel to call-in the decision is the Overview and Scrutiny Board.




Signed: Councillor Jack Youd                                    Dated: 17th January 2023

Lead Member for Finance & Support Services




This decision was published on 18th January 2023.


This decision will come into force at 4.00 p.m. on 25th January 2023, unless it is called-in in accordance with the decision-making process rules.




Publication date: 18/01/2023

Date of decision: 17/01/2023

Decided at meeting: 17/01/2023 - Lead Member for Finance and Support Services Briefing

Effective from: 26/01/2023

Accompanying Documents: