2011/2012 audited annual accounts - Falkirk Council

41. Council Tax Account Disclosures
FALKIRK COUNCIL
NOTES TO THE CORE FINANCIAL STATEMENTS
a) Background
Falkirk Council’s net expenditure, after deducting income from fees and charges, grants, the non-domestic rates pool and excluding
expenditure chargeable against other sources of funding, is met from Council Tax.
Council Tax is payable on any dwelling which is not an exempt dwelling (prescribed by an Order made by Scottish Ministers). The
amount of Council Tax payable depends on the valuation band of a dwelling as entered in the Council Tax Valuation List by the
Assessor. Discounts and exemptions as specified in legislation can be applied to the gross charge.
By law, Falkirk Council is required to bill and collect water and waste water charges on behalf of Scottish Water. These charges are
payable by those persons living in or liable for domestic premises having a public water or waste water connection. These charges are
determined by Scottish Water and do not relate to the finances of Falkirk Council.
b) Calculation of the Council Tax Base (Per 2011/12 Budget)
Band
A *
Band
A
Band
B
Band
C
97
Band
D
Band
E
Band
F
Band
G
Band
H
TOTAL
No. of Dwellings - 22,262 19,111 6,417 8,198 8,081 4,749 2,132 60 71,010
Exempt Dwellings - 806 353 100 103 54 38 15 1 1,470
Chargeable Dwellings - 21,456 18,758 6,317 8,095 8,027 4,711 2,117 59 69,540
Disabled Reduction
Adjusted Chargeable
- 105 108 57 62 76 34 13 1 456
Dwellings
105 21,459 18,707 6,322 8,109 7,985 4,690 2,105 58 69,540
Discounts (25%)
Discounts (due to being
38 12,323 6,740 2,412 2,227 1,543 606 203 6 26,098
second homes)
Discount (long term
- 241 144 75 61 61 18 11 3 614
empty properties)
Discount (occupied by
- 179 62 38 23 30 3 10 1 346
disregarded adults) 1 59 52 23 13 13 6 1 0 168
Not entitled to Discount 66 8,657 11,709 3,774 5,785 6,338 4,057 1,880 48 42,314
Effective Dwellings 95 18,139 16,893 5,651 7,504 7,547 4,525 2,043 55 62,452
Ratio to Band D
No. of Band D
5/9 6/9 7/9 8/9 1 11/9 13/9 15/9 2
Equivalents
53 12,093 13,139 5,023 7,504 9,224 6,536 3,405 110
57,087
Add: Estimated Growth in tax base 246
57,333
Less: Dwellings for which collection of Council Tax is considered to be doubtful – 97.5% collection 1,433
BUDGETED COUNCIL TAX BASE 55,900
c) The Council Tax Charge
The actual Council Tax is levied according to the Base Band ‘D’ charge and weighted in accordance with ratios detailed above. The
charges set for each Band for 2011/12 are as follows:
£ per
Band
Dwelling
A* 594.44
A 713.33
B 832.22
C 951.11
D 1,070.00
E 1,307.78
F 1,545.56
G 1,783.33
H 2,140.00
* Band ‘A’ with Disabled Persons Relief