3. Council Tax Requirement
The Council must prepare a statutory calculation - the Council Tax Requirement.
This is calculated by multiplying the Tax Base in an area (the number of Band D equivalent dwellings for Council Tax purposes) by Band D Council Tax. The Band D Council Tax levels for 2022/23 and 2023/24 are shown in a previous table whilst the Tax Base for each area is as follows:
| Tax Base for Council Tax | 2022/23 | 2023/24 | Change |
|---|---|---|---|
| Oldham Council Area | 57,450 | 58,500 | 1,050 |
| Of which: | |||
| Saddleworth Parish Area | 8,833 | 8,953 | 120 |
| Shaw and Crompton Parish Area | 5,548 | 5,615 | 67 |
The resulting Council Tax Requirement for both 2022/23 and 2023/24 and the change between years, is shown in the table below:
| Council Tax Requirement | 2022/23 Council Tax Income £000 |
2023/24 Council Tax Income £000 |
Change £000 |
|---|---|---|---|
| Revenue for Council Services | 102,932 | 108,995 | 6,063 |
| Saddleworth Parish Council | 215 | 228 | 13 |
| Shaw and Crompton Parish Council | 99 | 100 | 1 |
| Council Tax Requirement | 103,246 | 109,323 | 6,077 |
The amount of revenue raised from each element of Council Tax in 2023/24 compared to 2022/23 is presented in the table below. The total raised which helps pay for Council Services is £108.995m. Within this amount, £14.874m helps pay for Adult Social Care services.
In total therefore, income generated by Council Tax for borough wide Council services has increased by £6.063m between years as follows:
- £1.881m as a result of the increase of the Taxbase
- £4.182m due to the increase in Council Tax of 3.99%
Elements for the Parish Councils are collected on behalf of those organisations.
| Council Tax Element | 2022/23 Council Tax Income £000 |
2023/24 Taxbase Growth £000 |
2023/24 Council Tax Increase £000 |
2023/24 Council Tax Income £000 |
2023/24 Total Change £000 |
|---|---|---|---|---|---|
| Oldham Council – General Purposes | 90,383 | 1,652 | 2,086 | 94,121 | 3,738 |
| Adult Social Care Precept | 12,549 | 229 | 2,096 | 14,874 | 2,325 |
| Revenue for All Oldham Council Services | 102,932 | 1,881 | 4,182 | 108,995 | 6,063 |
| Saddleworth Parish Council | 215 | 3 | 10 | 228 | 13 |
| Shaw and Crompton Parish Council | 99 | 1 | 0 | 100 | 1 |
In addition, Council Tax of £14.233m will be generated for the Mayoral Police and Crime Commissioner Precept and £6.315m for the Mayoral General Precept (including Fire Services).