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Your Council Tax Explained for 2019-20

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Your Council Tax Explained for 2019-20 Council Tax explained 2019 - 2020 www.wirral.gov.uk Introduction This booklet forms part of your Liverpool City Region Council Tax bill and explains how Mayoral Precept the Council Tax is arrived at and For the first time in 2019/20, your how the Council raises and spends Council Tax will contribute to the its income. Liverpool City Region Combined Council Tax is the local tax which Authority which is working to promote helps to pay for local services. It further jobs, inclusive growth and represents part of the Council’s investment across the area. income which it needs to meet The Liverpool City Region Mayoral expenditure after taking account of Precept will be used to deliver income it receives from other sources. projects for the city region, such as Your Council Tax helps to pay for local ultra-fast digital connectivity, a services such as sport and leisure Mayoral Transport Plan and an facilities, street lighting, youth apprenticeship portal. centres, supporting the elderly and Further information can be found much more. at www.liverpoolcityregion-ca.gov.uk It also contributes to Police, Fire and Rescue Services, the disposal of household waste and public transport. This booklet gives general information and should not be treated as an authoritative statement of the law. If you do not understand something in it or need further information, please contact the Council (contact details on back cover). 2 Council Tax Valuation Bands Wirral Council has set a Council Tax charge for each band of dwelling as shown below for the year ending 31 March 2020. The charge comprises the following items: Council Range of Values Proportion Council Tax Band to Band D Tax Payable Band A up to & inc. £40,000 6/9 £1215.49 Band B £40,001 - £52,000 7/9 £1418.07 Band C £52,001 - £68,000 8/9 £1620.65 Band D £68,001 - £88,000 1 £1823.23 Band E £88,001 - £120,000 11/9 £2228.38 Band F £120,001 - £160,000 13/9 £2633.54 Band G £160,001 - £320,000 15/9 £3038.72 Band H more than £320,000 2 £3646.46 The amount of Council Tax charged changes in the housing market since for each band depends upon the tax then will not affect its valuation. set for Band D. All Council Tax You may inspect the updated valuations are based on the price that Council Tax Banding List on the a property would have fetched if it Directgov website at www.direct.gov.uk. had been sold on 1st April 1991. The movement in general prices Any increase or fall in a property’s will not be a reason for changing your value which results from general Council Tax band. How to Pay Instalments can now be paid over www.wirral.gov.uk/ddonline 12 months ending in March of the Credit or Debit Card: Payments current financial year. can be taken on our website Direct Debit is the most efficient www.wirral.gov.uk/wirralpay or way to pay with four dates to you can call our automated phone choose from; 5, 12, 20 & 28th. line at any time on 0151 606 2345. Complete an online form at 3 Your Council Tax Council Tax Council Tax 10 12 Band Payable instalments instalments Band A £1215.49 £122.00 £101.00 Band B £1418.07 £142.00 £118.00 Band C £1620.65 £162.00 £135.00 Band D £1823.23 £182.00 £152.00 Band E £2228.38 £223.00 £186.00 Band F £2633.54 £263.00 £219.00 Band G £3038.72 £304.00 £253.00 Band H £3646.46 £365.00 £304.00 The first instalment will have a rounding element included Adult Social Care Funding The Secretary of State for Housing, The offer is the option of an adult Communities and Local social care authority being able to Government has made an offer charge an additional “precept” on its to adult social care authorities. Council ax for financial years from (“Adult social care authorities” are the financial year beginning in 2016 local authorities which have functions without holding a referendum, to under Part 1 of the Care Act 2014, assist the authority in meeting namely county councils in England, expenditure on adult social care. district councils for an area in England Subject to the annual approval of the for which there is no county council, House of Commons, the Secretary of London borough councils, the State intends to offer the option of Common Council of the City of charging this “precept” at an London and the Council of the Isles appropriate level in each financial of Scilly.) year up to and including the financial year 2019-20.’ This year, there is no increase to the Adult Social Care precept. The amount charged will therefore continue to be charged at the same level in 2019/20 as in 2018/19. 4 Financial Summary Total Council Tax Requirements £ How spending has changed £m Wirral Council 242,189,600 Budget Requirement 2018-2019 300.54 Levies Transport 21,736,000 Increased Pressures 11.90 Waste Authority 17,182,300 Employee & Pension Costs 3.85 Flood Defence 228,000 Levies 1.09 Port Health 30,000 Sea Fisheries 69,400 Savings and Efficiencies Total for Levies 39,245,700 Highways and Transport (0.17) Precepts Jobs and Growth (4.15) Police & Crime Commission 18,883,750 Environment (0.20) Fire and Rescue 7,371,367 Children and Families (3.90) Liverpool City Region 1,776,500 Adult Care and Health (8.65) Combined Authority Finance and Resources (14.13) Total for Precepts 28,031,617 Leisure and Recreation (1.45) Housing and Planning (0.10) Total Requirement 309,466,917 Other Services (3.19) Less Business Rates Baseline (69,546,000) Budget requirement Business Rates S31 (11,689,100) 2019-2020 281.44 Top Up (48,000,000) New Homes Bonus (764,000) Contribution from (2,000,000) Balances/Reserves Capital Receipts (7,000,000) Total External Support (138,999,100) Net Requirement 170,467,817 Tax Base for Band D 93,497.80 Council Tax for Band D 1,823.23 5 How the Council spends its own money (in gross terms) 2019-20 £817.74m a) Capital b) Levies c) Employees d) Running expenses a) b) c) d) 21.48m 39.25m 159.00m 598.01m £817.74m 2019-20 a) Business b) Environment c) People a) b) c) 108.72m 241.89m 467.13m General Fund Expenditure 2017-18 (£m) 2018-19 (£m) 2019-20 (£m) 803.35 Gross Expenditure 826.60 817.74 (157.76) Gross Income (157.61) (169.00) (379.30) Specific Government Grants (368.45) (367.30) 266.29 Net Operating Requirement 300.54 281.44 (10.35) Use of Reserves and General Balances (26.08) (9.00) 255.94 Net Budget Requirement 274.46 272.44 Less: Grants: (51.84) Business Rates Top Up (57.11) (48.00) (6.46) Business Rates S31 (10.57) (11.69) (2.27) New Homes Bonus (1.56) (0.76) Local Taxation: (67.94) Business Rates Baseline (68.76) (69.55) 127.43 Council Tax Requirement 136.46 142.44 Add Precepts: 15.15 Police and Crime Commission 16.42 18.88 6.79 Fire and Rescue 7.06 7.37 0.00 Liverpool City Region Combined Authority 0.00 1.78 149.37 Total Council Tax Requirement 159.94 170.47 6 How does Council Tax work? Your Council Tax Explained Exemptions 2019 - 2020 Certain occupied and unoccupied properties may be exempt from Council Tax is made up of a Council Tax if they fall into one of the property element and a personal categories listed: element. The property element is a tax on Unoccupied properties dwellings where people live, including CLASS B: owned by a charity and has domestic properties such as houses, been unoccupied for a period of less flats and living accommodation in part that 6 months. of a commercial property e.g. a flat CLASS D: left unoccupied by a person above a shop. Each dwelling is given a in detention (except for non-payment value or a band (see page 4) and the of Council Tax). Council sets the charge against each CLASS E: left unoccupied by a person band. The personal element of the tax who is a permanent resident in a relates to the assumption that two hospital or nursing home. adults live in a property. Discounts are CLASS F: where the last occupier was available, for example, if only one a sole adult who has died and probate adult lives in a property. The amount has either yet to be granted or has you pay may also be reduced if you been granted for a period of less than are on a low income or you have a 6 months. Please note, exemption only disability. applies if the deceased is the liable person for Council Tax. Discounts CLASS G: occupation is prohibited Council Tax is calculated based on by law. the assumption that two adults live CLASS H: unoccupied awaiting in the property. A 25% discount may occupation by a minister of religion. be awarded if there is one resident CLASS I: unoccupied by a person in the property. For further receiving care elsewhere. information about other discounts, CLASS J: unoccupied by a person please check out our website at providing care elsewhere. www.wirral.gov.uk. CLASS K: unoccupied property where Empty properties not shown in the the owner is a student, who has left to following list will attract a full charge.
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