Agenda item

Council Tax Setting 2021/22

To set the amounts of Council Tax applicable for 2021/22 for each valuation band and in each part of the district (report of the Portfolio Holder for Finance, Strategy and Partnerships and the Executive Director Commercialisation (S151) enclosed).

Minutes:

Consideration was given to the report of the Portfolio Holder for Finance, Strategy and Partnerships, and the Executive Director – Commercialisation (S151), which sought the Council’s approval for the setting of the amounts of Council Tax applicable for 2021/22 for each valuation band and in each part of the district.

 

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

  

DECISION:

 

a)    That Council approves the formal Council Tax resolutions for 2021/22 as set out in Appendix A (and summarised at 1.8) of the report, and reproduced as below:

 

b)    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 £226,900 for 2021/22. This equates to a band D equivalent charge of £24.18 (£23.82 for 2020/21), a 1.51% increase.

 

 

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

36,042,833

1,162,094

37,204,927

3b

Gross Income

30,725,200

0

30,725,200

3c

 

5,317,633

1,162,094

6,479,727

 

 

 

 

 

1a

Tax base

28,794

28,794

28,794

 

 

 

 

 

3d 3f

Band D Council Tax

184.68

40.36

225.04

 

COUNCIL TAX RESOLUTIONS - APPENDIX A

 

Council is recommended to approve the following resolutions:

 

1      It is to be noted that on 16 December 2020 the Council calculated: -

 

(a)       the Council Tax Base 2021/22 for the District as 28,794 (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 2021/22 (excluding Parish precepts and Spalding Special Expenses) is £5,317,633

 

3      That the following amounts be calculated by the Council for the year 2021/22 in accordance with Sections 31 to 36 of the Local Government Finance Act 1992 as amended (the Act): -

 

 

 

(a)

£37,204,927

 

being the aggregate of the amounts which the Council

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

 

 

 

 

 

 

 

(b)

£30,725,200

 

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

 

 

 

 

 

 

 

(c)

£6,479,727

 

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)

£225.04

 

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)

£1,162,094

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

 

 

 

 

 

 

 

(f)

£184.68

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.

 

 

 

4      That it be noted that for the year 2021/22 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

2021/22

A  

B   

C   

D   

E   

F   

G   

H   

£   

£   

£   

£   

£   

£   

£   

£   

LCC

 909.44

1,061.01

1,212.59

1,364.16

1,667.31

1,970.45

2,273.60

2,728.32

PCC

177.54

207.13

236.72

266.31

325.49

384.67

443.85

532.62

 

 

5      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 2021/22 of the categories of dwellings shown.

 

6      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

Abstain

Apologies/Absent

Councillor Alcock

Councillor Gibson

Councillor Newton

Councillor Bingham

Councillor Astill

Councillor McLean

 

Councillor Slade

Councillor Avery

 

 

Councillor Wilkinson

Councillor Beal

 

 

 

Councillor Biggadike

 

 

 

Councillor Booth

 

 

 

Councillor Brewis

 

 

 

Councillor Carter

 

 

 

Councillor Casson

 

 

 

Councillor Coupland

 

 

 

Councillor Cronin

 

 

 

Councillor Drury

 

 

 

Councillor Gambba-Jones

 

 

 

Councillor Grocock

 

 

 

Councillor Hasan

 

 

 

Councillor King

 

 

 

Councillor Lawton

 

 

 

Councillor Pepper

 

 

 

Councillor Porter

 

 

 

Councillor Redgate

 

 

 

Councillor Reynolds

 

 

 

Councillor Rudkin

 

 

 

Councillor Scalese

 

 

 

Councillor Seymour

 

 

 

Councillor Sneath

 

 

 

Councillor Taylor

 

 

 

Councillor Tenant

 

 

 

Councillor Tyrrell

 

 

 

Councillor Walsh

 

 

 

Councillor Woolf

 

 

 

Councillor Worth

 

 

 

 

(Councillor Wilkinson was not in attendance during the vote due to technical issues, and was therefore unable to participate in the vote).

 

(Councillor Seymour left the meeting following discussion of the above item).

Supporting documents: