Issue - meetings

The Chief Accountant submitted a report seeking approval of the Tax Base calculation for 2021/22.

The Local Authorities (Calculation of Tax Base) Regulations 1992 (as amended) required the Borough Council as Billing Authority to calculate the tax base for the Borough and the Parishes and to notify the Major Precepting Authorities (Derbyshire County Council and Derbyshire Policy Authority), and those Parishes requesting it, by 31 January each year.

The report gave details of how the tax base was calculated and the legal implications.

*RESOLVED –

1.      That the report for the calculation of the Council's Tax Base for the whole and parts of the area for 2021/22 be approved.

2.      That pursuant to the report and in accordance with Local Authorities (Calculation of Tax Base) Regulations 1992 (as amended), the amount calculated by Chesterfield Borough Council as its Tax Base for the year 2021/22 shall be:

REASON FOR DECISIONS

To fulfil a statutory requirement to enable the Council Tax to be set later in the financial year.