Issue - meetings

Report of the Chief Operating Officer (Section 151 Officer)

The Cabinet considered a report of the Chief Operating Officer which sought approval to establish the 2024/25 Council Tax base for tax setting purposes.

The report indicated that the Council Tax base is the measure of the taxable capacity of an area, for the purpose of calculating an authority's Council Tax. It represents the estimated number of Band D equivalent chargeable dwellings for the year. It also takes into account the authority's estimated Council Tax collection rate.

The report does not set the actual level of Council Tax in Coventry; that will be set by Council on 20th February 2024.

Appendices to the report provided: the Tax Base Calculation for 2024/25 Tax Setting (Coventry); the Tax Base Calculation for 2024/25 Tax Setting (Allesley); the Tax Base Calculation for 2024/25 Tax Setting (Finham); the Tax Base Calculation for 2024/25 Tax Setting (Keresley); and Grant payments to Parish Councils.

RESOLVED that the Cabinet:

1)  Approves that the Council Tax collection rate for 2024/25 be set at 97.9%

2)  That, in accordance with the Local Authorities (Calculation of Tax Base) Regulations 2012, the amounts calculated by the City Council for 2024/25 shall be:

  A net tax base of 87,734.0 for the whole of the City Council area made up as follows:

Allesley Parish    403.7

Finham Parish  1,564.8

Keresley Parish     561.8

All Other Coventry City Council Wards 85,203.7

TOTAL    87,734.0

3)   That the following grant payments should be made to Parish Councils to reflect the impact in 2024/25 of Council Tax reductions on their tax bases: