Issue - meetings

Council Tax Setting 2025/26

 

 

Meeting: 27/02/2025 - South Holland District Council (Item 94)

94 Council Tax Setting 2025/26 pdf icon PDF 236 KB

To set the amounts of Council Tax applicable for 2025/26 for each valuation band and in each part of the district (report of the Deputy Chief Executive – Corporate Development (S151) enclosed).

 

(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 set out the amounts of Council Tax applicable for 2025/26 for each valuation band and in each part of the district.

 

The Portfolio Holder – Finance presented the report.

 

No issues were raised.

 

DECISION:

 

1)    That the formal Council Tax resolutions for 2025/26 as set out in Appendix A and summarised in paragraph 4.1 (and detailed below)  be approved; and

 

2)    That the charge to be levied on the Council Taxpayers of Spalding for services provided in their town (Spalding Special Estimates) which would be £223,458.93 for 2025/26 be approved.  This equated to a Band D equivalent charge of £23.13 (£25.83 for 2024/25).

 

4.0      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

Total

 

(3a)

Gross Expend

£49,912,542

£1,630,475

£51,543,017

(3b)

Gross Income

£43,471,051

0

£43,471,051

(2, 3c and 3e)

 

£6,441,491

£1,630,475

£8,071,966

 

Divided by Tax Base

30,890

30,890

30,890

(3d and 3f)

Band D Council Tax

£208.53

£52.78

£261.31

 

 

Council is recommended to approve the following resolutions:

 

1          It is to be noted that on 18 December 2024 the Council calculated: -

 

(a)       the Council Tax Base 2026/25 for the District as 30,890 (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 2025/26 (excluding Parish precepts) is £6,441,491.

 

3          That the following amounts be calculated by the Council for the year 2025/26 in accordance with Sections 31 to 36 of the Local Government Finance Act 1992 as amended (the Act): -

 

(a)

£51,542,817

being the aggregate of the amounts which the Council

estimates for the items set out in Section 31A(2) of the Act;

 

 

 

 

 

(b)

£43,471,051

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

 

 

 

 

 

(c)

£8,071,766

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)

£261.31

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 the Act, as the basic amount of Council Tax for the year (including Parish precepts);

 

 

 

 

 

(e)

£1,630,475

being the aggregate amount of all special items (Including Parish precepts) referred to in Section 34(1) of the Act (see Appendix B);

 

 

 

 

 

(f)

£208.53

being the amount at 3(d) less the result given by  ...  view the full minutes text for item 94