Agenda item

Council Tax Setting 2023/24

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).

 

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

 

 

 

 

 

(e)

£1,371,358

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

 

 

 

 

 

(f)

£195.39

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 parish precept relates;

 

 

4.      That it be noted that for the year 2023/24 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 2023/24

A  

B   

C   

D   

E   

F   

G   

H   

 

£   

£   

£   

£   

£   

£   

£   

£   

Lincolnshire County Council

 

1,002.42

 

 1,169.49

 

 1,336.56

 

 1,503.63

 

 1,837.77

 

 2,171.91

 

2,506.05

 

 3,007.26

Police & Crime Commissioner for Lincolnshire

 

 

194.16

 

 

 226.52

 

 

 258.88

 

 

 291.24

 

 

 355.96

 

 

 420.68

 

 

 485.40

 

 

582.48

 82.48

 

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 2023/24 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 McLean

 

Councillor Avery

Councillor Astill

 

 

Councillor Cronin

Councillor Beal

 

 

Councillor Drury

Councillor Biggadike

 

 

Councillor King

Councillor Bingham

 

 

Councillor Scalese

Councillor Booth

 

 

 

Councillor Brewis

 

 

 

Councillor Carter

 

 

 

Councillor Casson

 

 

 

Councillor Coupland

 

 

 

Councillor Gambba-Jones

 

 

 

Councillor Gibson

 

 

 

Councillor Grocock

 

 

 

Councillor Hasan

 

 

 

Councillor Lawton

 

 

 

Councillor Pepper

 

 

 

Councillor Porter

 

 

 

Councillor Redgate

 

 

 

Councillor Reynolds

 

 

 

Councillor Rudkin

 

 

 

Councillor Seymour

 

 

 

Councillor Slade

 

 

 

Councillor Sneath

 

 

 

Councillor Taylor

 

 

 

Councillor Tennant

 

 

 

Councillor Timewell

 

 

 

Councillor Tyrrell

 

 

 

Councillor Walsh

 

 

 

Councillor Wilkinson

 

 

 

Councillor Woolf

 

 

 

Councillor Worth

 

 

 

 

Supporting documents: