Decision - Council Tax Base 2022/23

Setting the council tax base for 2022/23

RESOLVED: That Committee – (i) Agreed the calculation of the Council's tax base for the year 2022/23 including proposed changes to the CTR scheme; (ii) Noted the collection rate assumed is 98.75%; (iii) Agreed that in accordance with the Local Authorities (Calculation of Tax Base) (England) Regulations 2012, the amounts calculated by Brighton & Hove City Council as its council tax base for the year 2022/23 shall be as follows: 1. Brighton and Hove in whole – 91,204.0 (detail in appendix 1) 2. Royal Crescent Enclosure Committee – 29.7 (detail in appendix 2) 3. Hanover Crescent Enclosure Committee – 41.2 (detail in appendix 4. Marine Square Enclosure Committee – 69.9 (detail in appendix 2) 5. Parish of Rottingdean – 1,600.7 (detail in appendix 2) (iv) Agreed that for the purposes of Section 35(1) of the Local Government Finance Act 1992, the expenses of meeting the special levies issued to the council by the Enclosure Committees shall be its special expenses; (v) Agreed that the Enclosure Committees and Rottingdean Parish are paid the required Council Tax Reduction Grant of c£4,000 in total, to ensure they are no better or no worse off as a result of the introduction of the Council Tax Reduction Scheme for the reasons set out in paragraph 3.13.

The committee was asked to agree Brighton & Hove City Council’s council tax base for 2022/23, including proposed changes to the Council Tax Reduction scheme. The proposed council tax base for Brighton and Hove is 91,204.0, based on an assumed collection rate of 98.75%, and is estimated to generate £163.651 million.