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Council Tax Setting and the Role of Parishes

Gain insights into the council tax process, from calculating amounts to setting deadlines for precepts. Understand the interaction between billing authorities and parishes in determining council tax rates. Get acquainted with the roles of various local government bodies in the taxation process.

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Council Tax Setting and the Role of Parishes

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  1. Council Tax Setting and the Role of Parishes Parish Liaison Meeting 16th November 2017 Louise Branford-White Director of Finance (S151 Officer)

  2. Agenda • Understanding the Council Tax Demand Notice • Council Tax Process • Calculating the Council Tax Amount • Timeline for setting Council Tax

  3. Understanding the Council Tax Demand Notice • Local Government Finance Act 1992 • Billing Authority = Hambleton District Council • Annually send a Council Tax Demand Notice

  4. Different Authorities • Billing Authority – HDC • Local Precepting Authorities • Parishes • North Yorkshire County Council • North Yorkshire County Council – Adult Social Care • Hambleton District Council • North Yorkshire Fire & Rescue Authority • Police & Crime Commissioner for North Yorkshire

  5. Role of Billing Authority • HDC raised the Demand Notices • HDC receives payment from council taxpayers • Pay Local Precepting Authority

  6. Role of Parish Council/Meeting • Issue a Precept to the Billing Authority • Budget Requirement for the Year • Billing Authority has the power to “anticipate” a Parish Precept • Deadline – 31st December 2017

  7. Council Tax Process • Council Tax is calculated as a Band D property • Requires 2 elements:- • Precept Amount • Band D Base

  8. Precept Amount • Determine Budget Requirement • Cover the Net cost of Services during forthcoming year • Parishes do not set the Council Tax amount

  9. Band D Base • HDC calculates Band D Base of each Parish • Current Band D equivalent Properties • Adjusted for:- • New Dwellings • Empty Properties • Changes in exemptions & reliefs

  10. Calculating the Council Tax amount • Example:- • Precept Amount = £25,000 • No of Band D equivalent properties = 500 £25,000 / 500 = £50.00

  11. Property Valuations • Domestic Dwellings are placed in a valuation band • Open Market Capital value on 1 April 1991 • Expressed as a Band D equivalent • Other bands paying a proportion • As follows:-

  12. Property Valuation Table

  13. Example of workings • Band D charge from previous example = £50.00 • Band G charge = £50.00 * 15 / 9 £83.33

  14. Timeline for setting Council Tax • September - Letters sent to Parishes requesting precept amount • December - HDC calculate Band D Base figures and send to Parishes • 31 December- Deadline to return Precept amounts to HDC • February - Full Council approves Council Tax • March - Demand Notices sent out

  15. Precepting Arrangements • Billing Authority consult with Precepting authorites by 31 December • Payment of precepts in equal instalments on 30 April 2018 & 28 September 2018 • Unless under £500

  16. Queries • Contact: Louise Branford-White Director of Finance (S151 Officer) louise.branford-white@hambleton.gov.uk 01609 767024 Ian Godfrey Finance Team Leader ian.godfrey@hambleton.gov.uk 01609 767027

  17. Questions • Have you any questions?

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