Agenda item

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).

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:

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): -

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:-

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: