{meta} Decision - Council Tax - Calculation of Tax Base for Tax Setting Purposes 2020/21.

Decision details

Decision status: Recommendations Approved

Is Key decision?: Yes

Is subject to call in?: Yes


Salford City Council - Record of Decision


I, Councillor Bill Hinds, Lead member for Finance and Support Services, in exercise of the powers contained within the Council Constitution, do hereby:


(1)  Note the calculation of the council’s tax base for the financial year 2020/21.


(2) Approve in accordance with the Local Authorities (Calculation of Council Tax Base) (England) Regulations 2012, the amount 69,945 calculated by Salford City Council as its council tax base for the financial year 2020/21.


The Reason is that the council is required to calculate the council tax base for 2020/21. 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.  Miscalculation of the figure would have serious effects and consequences, however, 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 MHCLG 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.

An element of judgement needs to be made on future anticipated dwelling changes, but these are based on research and information from other council sources.


The source of funding is: n/a.


Legal Advice obtained: yes


Financial Advice: report produced via 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. 0161 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 Hinds                                       Dated: 6th January 2020

Lead Member for Finance & Support Services





This decision was published on 6th January 2020.


This decision will come in force at 4.00 p.m. on 13th January 2020, unless it is called-in in accordance with the Decision Making Process Rules.


Publication date: 06/01/2020

Date of decision: 06/01/2020

Decided at meeting: 06/01/2020 - Lead Member for Finance and Support Services Briefing

Effective from: 14/01/2020

Accompanying Documents: