Issue - meetings

Council is asked to approve the gross and net Council Tax Base for 2024/25 as recommended by the Corporate Policy & Resources Committee.

Approval is sought to meet the legal requirements to set the Council Tax Base and publish it between 01 December 2023 and 31 January 2024 to Surrey County Council and The Surrey Policy Commissioner.

Council considered a report that sought approval for the determination of the 2024/25 Council Tax base for tax setting. This report had previously been considered by the Corporate Policy and Resources Committee on 27 November 2023 and it was recommended that Council approve the following:

A)   The gross Council Tax Base for 2024/25 is determined at 41,305 (2023/24: 40,867) Band D equivalents after taking account of the Council’s agreed Council Tax Support Scheme; and

B)   The net Council Tax Base for 2024/25 calculated Band D equivalents, is determined at 39,241 (2023/24: 39,233) after adjustment by 5% to allow for irrecoverable amounts, appeals and property base changes.

Council resolved to agree the recommendations from the Corporate Policy and Resources Committee as outlined above.

The Committee is asked to recommend to Council that they approve the gross and net Council Tax Base for 2024/25.

The Committee considered a report from the Chief Accountant that sought a recommendation for Council to agree the gross and net Council Tax Base for 2024/25.

The Committee were advised that this recommendation was in accordance with the Local Authorities (Calculation of Tax Base) (England) Regulations 2012.

The Committee resolved to recommend to Council that:

1.    The gross Council Tax Base for 2024/25 is determined at 41,305 (2023/24: 40,867) as Band D equivalents after taking account of the Council’s agreed Council Tax Support Scheme; and

2.    The net Council Tax Base for 2024/25 calculated as Band D equivalents, is determined at 39,241 (2023/24: 39,233) after adjustment by 5% to allow for irrecoverable amounts, appeals and property base changes.

The Committee considered a report from the Chief Accountant that sought a recommendation for Council to agree the gross and net Council Tax Base for 2024/25.

The Committee were advised that this recommendation was in accordance with the Local Authorities (Calculation of Tax Base) (England) Regulations 2012.

The Committee resolved to recommend to Council that:

1.    The gross Council Tax Base for 2024/25 is determined at 41,305 (2023/24: 40,867) as Band D equivalents after taking account of the Council’s agreed Council Tax Support Scheme; and

2.    The net Council Tax Base for 2024/25 calculated as Band D equivalents, is determined at 39,241 (2023/24: 39,233) after adjustment by 5% to allow for irrecoverable amounts, appeals and property base changes.