Issue - meetings

Council Tax Setting

 

 

Meeting: 02/03/2023 - South Holland District Council (Item 103)

103 Council Tax Setting 2023/24 pdf icon PDF 231 KB

To set the amounts of Council Tax applicable for 2023/24 for each valuation band and in each part of the district.

 

(Please note that in accordance with The Local Authorities (Standing Orders) (England) (Amendment) Regulations 2014, a recorded vote will be taken on Budget recommendations).

 

(Members are reminded that if they are two months or more in arrears, they must disclose the fact and not vote on any item to set tax or any decision which may affect its calculation).

 

Additional documents:

Minutes:

Consideration was given to the report of the Deputy Chief Executive – Corporate Development (S151) which sought Council approval for the setting of the amounts of Council Tax applicable for 2023/24 for each valuation band and in each part of the district.

 

The Portfolio for Finance, Commercialisation and Partnerships introduced the report which set out statutory resolutions that the Council needed to approve in accordance with the Budget as set out at agenda item 11.

 

As detailed in the previous minute, at Appendix B, the header to the sixth column should read ‘Precept 2022/23’ and not ‘Band D 2022/23’.

 

DECISION:

 

a)    That the formal Council Tax resolutions for 2023/24 as set out in Appendix A and summarised at 4.1 of the report (and detailed below) be approved; and

 

b)    That the charge to be levied on the Council Taxpayers of Spalding for services provided in their town (Spalding Special Estimates) (£241,124 for 2023/24) be approved. This equates to a Band D equivalent charge of £25.47 (£24.57 for 2022/23).

 

4.       Council Tax Resolutions

 

4.1    The required resolutions for the approval of the levels of Council Tax are set out at Appendix A. The figures relating to the District Council and the average of the parishes are summarised in the following table:

 

Resolution Ref

Description

SHDC

Parish Precept (incl Spalding Special)

Total

 

 

£

£

£

3a

Gross expenditure

38,984,457

1,371,358

40,355,815

3b

Gross Income

33,153,824

-

33,153,824

3c

 

5,830,633

1,371,358

7,201,991

1a

Tax base

29,841

29,841

29,841

3d 3f

Band D Council Tax

             195.39

45.96

              241.35

 

Council is recommended to approve the following resolutions:

 

1    It is to be noted that on 14 December 2022 the Council calculated: -

 

(a)    the Council Tax Base 2023/24 for the District as 29,841 (item T in the formula in section 31B(3) of the Local Government Finance Act 1992, as amended) and;

 

(b)    Dwellings in those parts of the district to which a Parish precept relates as shown in Appendix B

 

2.  Calculate that the Council Tax requirement for the Council’s own purposes for 2023/24 (excluding Parish precepts) is £ 5,830,633

 

3   That the following amounts be calculated by the Council for the year 2023/24 in accordance with Sections 31 to 36 of the Local Government Finance Act 1992 as amended (the Act): -

 

(a)

£40,355,815

being the aggregate of the amounts which the Council estimates for the items set out in Section 31A(2) of the Act;

 

 

 

 

 

(b)

£33,153,824

being the aggregate of the amounts which the Council estimates for the items set out in Section 31A(3) of the Act;

 

 

 

 

 

(c)

£7,201,991

being the amount by which the aggregate at 3(a) above exceeds the aggregate at 3(b) above, calculated by the Council, in accordance with Section 31A(4) of the Act, as its Council Tax requirement for the year (item R in the formula in Section 31a (4) of the Act);

 

 

 

 

 

(d)

£241.35

being the amount at 3(c) divided by the amount at 1(a) (item T), calculated by the Council, in accordance with Section 31B(1) of  ...  view the full minutes text for item 103