Agenda item

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).

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:

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): -

4.    That it be noted that for the year 2025/26 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 2025/26 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: