Agenda item

Council Tax Setting 2020/21.

To set the amounts for Council Tax 2020/21 for each valuation band and in each part of the District (Report of the Portfolio Holder, Finance and Executive Director, Commercialisation (S151) enclosed).

 

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

Minutes:

Consideration was given to the report of the Portfolio Holder for Finance and the Executive Director – Commercialisation (S151) which sought the Council’s approval for the setting of the amounts of Council Tax applicable for 2020/21 for each valuation band and in each part of the district.

 

The Executive Director – Commercialisation (S151) introduced the report. She stated that this was the annual Council Tax Setting report and that the changes would mean that for a band D Council Tax property, there would be an annual increase of £23.82, a 0.63% increase.

 

DECISION:

 

1)    That Council approves that the charge to be levied on the Council Taxpayers of Spalding for services provided in their town (Spalding Special Estimates) will be £223,200 for 2020/21. This equates to a band D equivalent charge of £23.82 (£23.67 for 2019/20), a 0.63% increase.

2)    That Council approves the formal Council Tax resolutions for 2020/21 as set out in Appendix A to the report and reproduced as below:

 

1.8  Council Tax Resolutions

 

 

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

38,846,300

1,120,494

39,966,794

3b

Gross Income

33,725,479

0

33,725,479

3c

 

5,120,821

1,120,494

6,241,315

 

 

 

 

 

1a

Tax base

28,492

28,492

28,492

 

 

 

 

 

3d 3f

Band D Council Tax

179.73

39.33

219.05

 

COUNCIL TAX RESOLUTIONS

APPENDIX A

 

Council is recommended to approve the following resolutions:

 

1          It is to be noted that on 10 December 2019 the Council calculated: -

 

(a)       the Council Tax Base 2020/21 for the District as 28,492 (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 2020/21 (excluding Parish precepts and Spalding Special Expenses) is £5,120,821

 

3          That the following amounts be calculated by the Council for the year 2020/21 in accordance with Sections 31 to 36 of the Local Government Finance Act 1992 as amended (the Act): -

 

 

(a)

£39,966,794

 

being the aggregate of the amounts which the Council

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

 

 

 

 

 

 

(b)

£33,725,479

 

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

 

 

 

 

 

 

(c)

£6,241,315

 

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)

£219.05

 

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)

£1,120,494

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

 

 

 

 

 

 

(f)

£179.73

being the amount at 3(d) less the result given by dividing the amount at (e) by the amount at 1(a) calculated by the Council, in accordance with Section 34(2) of the Act, as the basic amount of council tax for the year for dwellings in those parts of its areas to which no special item relates;

 

 

 

 

 

 

(g)

The figures shown in Appendix C, being the amounts given by adding to the amount at 3(f) the amounts of the special item or items relating to dwellings in those parts of the district divided in each case by the amount at 1(b), calculated by the Council, in accordance with Section 34(3) of the Act, as the basic amounts of its Council Tax for the year for dwellings in those parts of its area to which one or more special items relate;

 

 

 

 

 

(h)

The figures shown in Appendix D, being the amounts given by multiplying the amounts at 3(f) and 3(g) by the number which, in the proportion set out in Section 5(1) of the Act, is applicable to dwellings listed in a particular valuation band divided by the number which in that proportion is applicable to dwellings listed in valuation band D, calculated by the Council, in accordance with Section 36(1) of the Act as the amounts to be taken into account for the year in respect of categories of dwellings listed in different valuation bands.

 

 

3)    That it be noted that for the year 2020/21 the Lincolnshire County Council (LCC) and the Police and Crime Commissioner (PCC) for Lincolnshire have stated the following amounts in precepts issued to the Council, in accordance with Section 40 of the Local Government Finance Act 1992, for each of the categories of dwellings shown below:-

 

Council

 Tax

A  

B   

C   

D   

E   

F   

G   

H   

£   

£   

£   

£   

£   

£   

£   

£   

LCC

 891.72

 1,040.34

 1,188.96

 1,337.58

 1,634.82

 1,932.06

 2,229.30

 2,675.16

PCC

167.58

 195.51

 223.44

 251.37

 307.23

 363.09

 418.95

 502.74

 

4)    That having calculated the aggregate in each case the amounts at 3(h) and 4 above, the Council, in accordance with Section 30(2) of the Local Government Finance Act 1992, hereby sets the amounts shown in Appendix E as the amount of Council Tax for 2019/20 of the categories of dwellings shown.

 

5)    Appendix F provides definitions for the formal Council Tax resolution.

 

In accordance with the Local Authorities (Standing Orders) (England) (Amendment) Regulations 2014 a recorded vote was taken on each Budget decision. The vote was as follows:

 

 

 

For

Against

Apologies/Absent

Councillor Alcock

Councillor Avery

Councillor Beal

Councillor Biggadike

Councillor Bingham

Councillor Booth

Councillor Brewis

Councillor Carter

Councillor Casson

Councillor Coupland

Councillor Cronin

Councillor Drury

Councillor Gambba-Jones

Councillor Gibson

Councillor Grocock

Councillor Hasan

Councillor King

Councillor Lawton

Councillor McLean

Councillor Newton

Councillor Pepper

Councillor Porter

Councillor Reynolds

Councillor Rudkin

Councillor Scalese

Councillor Seymour

Councillor Taylor

Councillor Tennant

Councillor Tyrrell

Councillor Walsh

Councillor Wilkinson

Councillor Woolf

 

Councillor Astill

Councillor Redgate

Councillor Slade

Councillor Sneath

Councillor Worth

 

 

 

Supporting documents: