Councillor Shayer (Deputy Leader and Cabinet Member for Finance and Economy) introduced the Council Tax Base and Council Tax Support Scheme 2023 – 24 highlighting the following key points -

(a)   The Local Authorities (Calculation of Tax Base) (England) Regulations 2012 make arrangements for the setting of the Council Tax. The arrangements include the determination of the Council Tax Base. A Council resolution is necessary. The decision must be notified to the major precept authorities;

(b)  For the year commencing 1 April 2023, the major precept authorities would be Devon and Cornwall Police and Crime Commissioner and Devon and Somerset Fire and Rescue Authority;

(c)   The Council must determine its Council Tax Base for 2023/24 during the period 1 December 2022 to 31 January 2023. The Council Tax Base is the measure of the taxable capacity of an area, for the purpose of calculating an authority's Council Tax;

(d)  It represents the estimated number of Band D equivalent chargeable dwellings for the year;

(e)  It also takes into account the authority's estimated Council Tax collection rate. The level of Council Tax subsequently set must be determined using the Council Tax Base figure. The Council Tax Base calculation is attached in Appendix B;

(f)    The calculation of the Council Tax Base allows for discounts under the Council Tax Support Scheme.

Cabinet agreed to recommended to Council -

1.    The Council Tax Base for 2023/24 of 74,891 equivalent Band D dwellings as set out in the report;

2.    The continuation of the current Council Tax Support scheme and Exceptional Hardship Scheme for 2023/24 with no updates.