Decision details

Council Tax Base and Collection Rate 2021-22 and Delegation of the Business Rate Estimate

Decision Maker: Cabinet

Decision status: Recommendations Approved

Is Key decision?: Yes

Is subject to call in?: Yes


This report is a Statutory requirement and contains an estimate of the Council Tax Collection rate and calculates the Council Tax Base for 2021/22

The Council Tax base will be used in the calculation of the Band D Council Tax undertaken in the Revenue Budget Report for 2021/22.

The report also seeks to delegate authority to the Strategic Director of Finance and Governance to determine the business rates tax base for 2021/22.


That Cabinet approves the following recommendations to Full Council for the financial year 2021/22: 


1.    That the estimated numbers of properties for each Valuation Band as set out in this report be approved. 


2.    That an estimated collection rate of 97.0% be approved. 

3.    That the Council Tax Base of 80,930 Band “D” equivalent properties be approved.


4.    To delegate authority to the Director of Finance in consultation with the Cabinet Member for Finance and Commercial Services, to determine the business rates tax base for 2021/22.


5.    To note the provisional in-year 2020/21 council tax collection fund deficit of £6m and that the estimate will continue to be reviewed. The overall deficit, taking account of prior years, is estimated at £5.550m.


6.    To confirm, subject to confirmation of an estimated financial benefit, that the London Borough of Hammersmith and Fulham wishes to continue in a pan-London business rates pool in 2021/22.


Report author: Jamie Mullins

Publication date: 05/01/2021

Date of decision: 04/01/2021

Decided at meeting: 04/01/2021 - Cabinet

Effective from: 08/01/2021

Accompanying Documents: