Decision details

The Council is required to set a tax base for each financial year for the District as a whole and for each separate parish within the District.  The tax base is expressed as the number of band D equivalent properties and is used to calculate the basic amount of Council Tax.

I hereby set the Council Tax base for the South Cambridgeshire District, for the financial year 2012/13 at 60,793.0 band D equivalent properties under the authority delegated to me by the South Cambridgeshire District Council.  I also set the Council Tax base for each Parish contained within the South Cambridgeshire District boundary as set out in the attached appendix A.

The Council is required to set a tax base for each financial year for the District as a whole and for each separate parish within the District.  The tax base is expressed as the number of band D equivalent properties and is used to calculate the basic amount of Council Tax.

There is a prescribed process for calculating the tax base, but the Council must make estimates of anticipated changes, for example due to the building of new properties, and estimate the proportion of bad debt.  The starting point for the calculation is set by statute as the properties contained in the valuation list at 30th November, adjusted for exemptions and discounts recorded on the Council's Council Tax database at that date.

The Chief Financial Officer has delegated authority to set the Council Tax base.

None.