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Agenda item

Council Tax 2023/24

Purpose

To set the Council Tax for 2023/24

 

Recommendations

It is recommended that (subject to confirmation of Gloucestershire County Council’s precept):

 

1)    for the purposes of the Local Government Finance Act 1992 Section 35(2), there are no special expenses for the District Council in 2023/24;

 

2)    it be noted that, using their delegated authority, the Deputy Chief Executive calculated the Council Tax Base for 2023/24:

 

(a)   for the whole Council area as 42,374.24  [item T in the formula in Section 31B of the Local Government Finance Act 1992, as amended (the “Act”)]; and

 

(b)  for dwellings in those parts of its area to which a Parish Precept relates as in the attached Schedule 1.

 

3)    the Council Tax requirement for the Council’s own purposes for 2023/24 (excluding Parish Precepts) is £148.93.

 

4)    the following amounts be calculated for the year 2023/24 in accordance with Sections 31 to 36 of the Act:

 

(a)   £45,096,080 being the aggregate of the amounts which the Council estimates for the items set out in Section 31A (2) of the Act, taking into account all precepts issued to it by Parish Councils and any additional special expenses.

 

(b)  £34,724,034 being the aggregate of the amounts which the Council estimates for the items set out in Section 31A (3) of the Act.

 

(c)   £10,372,046 being the amount by which the aggregate at 4(a) above exceeds the aggregate at 4(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 31B of the Act).

 

(d)  £244.77 being the amount at 4(c) above (Item R), all divided by Item T (1(a) above), calculated by the Council, in accordance with Section 31B of the Act, as the basic amount of its Council Tax for the year (including Parish Precepts and Special Expenses);

 

(e)  £4,061,250 being the aggregate amount of all special items (Parish Precepts and Special Expenses) referred to in Section 34(1) of the Act as per the attached Schedule 2.

 

(f)    £148.93 being the amount at 4(d) above less the result given by dividing the amount at 4(e) above by Item T(2(a) above), calculated by the Council, in accordance with Section 34(2) of the Act, as the basic amount of its Council Tax for the year for dwellings in those parts of its area to which no Parish Precept or special item relates;

 

(g)   the amounts shown in Schedule 2 being the amounts given by adding to the amount at 4(f) above, the amounts of the special item or items relating to dwellings in those parts of the Council’s area shown in Schedule 2 divided in each case by the amount at 2(b) above, 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 amounts shown in Schedule 3 being the amounts given by multiplying the amounts at 4(f) and 4(g) above 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;

 

5)    it be noted that for the year 2023/24 the Gloucestershire County Council and the Police & Crime Commissioner for Gloucestershire have issued precepts to the Council, in accordance with Section 40 of the Local Government Finance Act 1992, for each category of dwellings in the Council’s area as indicated below:

 

Valuation

Band

Gloucestershire County Council

Police and

     Crime Commissioner

 

               £

     £

A

1,015.85

196.72

B

C

1,185.16

1,354.47

229.51

262.29

D

E

F

G

H

1,523.78

1,862.40

2,201.02

2,539.63

3,047.56

295.08

360.65

426.23

491.80

590.16

 

 

6)    the Council, in accordance with Sections 30 and 36 of the Local Government Finance Act 1992, hereby sets the aggregate amounts shown in Schedule 4 as the amounts of Council Tax for the year 2023/24 for each part of its area and for each of the categories of dwellings.

 

7)    the Council’s basic amount of Council Tax for 2023/24 is not excessive in accordance with principles approved under Section 52ZB Local Government Finance Act 1992.

 

8)    the following Council/Publica Officers:  Deputy Chief Executive, Group Manager – Resident Services, Director of Governance and Development, Legal Executive, Business Manager – Operational Services, Revenues Manager, Revenues Lead and Court Officer be authorised to:

 

(a)   collect and recover any National Non-Domestic Rates  and  Council Tax; and

 

(b)  prosecute or defend on the Council’s behalf or to appear on its behalf in proceedings before a magistrate’s court in respect of unpaid National Non-Domestic Rates and Council Tax.

 

 

Minutes:

The purpose of the report was to set the Council Tax for 2023/24

 

The Deputy Leader and Cabinet Member for Finance introduced the report and provided details of how the precept for Band D Properties (agreed in the previous Budget) would determine Council Tax liabilities for each household in the District.

 

Council noted that the Council Tax consultation had revealed that many Council Tax payers did not know that it was not possible to change key features of Council Tax calculations (e.g. increase charges for larger properties, changing the percentage increments between bandings), as these were set by the Government.

 

Council welcomed the level of scrutiny that Council was able to give to Council Tax charging levels.

 

Council noted the support that was available for Council Tax payers in receipt of certain benefits and those on the lowest incomes.

 

The Deputy Leader of the Council and Cabinet Member for Finance, Mike Evemy propose and The Leader of the Council, Joe Harris seconded that the Council Tax recommendations 1 to 8 were agreed. 

 

RESOLVED:  Council AGREED that:                                                          

1) for the purposes of the Local Government Finance Act 1992 Section 35(2), there are no special expenses for the District Council in 2023/2

2)  it be noted that, using her delegated authority, the Deputy Chief Executive calculated the Council Tax Base for 2023/24:

(a) for the whole Council area as 42,374.24 [item T in the formula in Section 31B of the Local Government Finance Act 1992, as amended (the “Act”) and

(b) for dwellings in those parts of its area to which a Parish Precept relates as in the attached Schedule 1.

3) the Council Tax requirement for the Council’s own purposes for 2023/24 (excluding Parish Precepts) is £148.93. 

4) the following amounts be calculated for the year 2023/24 in accordance with Sections 31 to 36 of the Act:

(a) £45,096,080 being the aggregate of the amounts which the Council estimates for the items set out in Section 31A (2) of the Act, taking in account all precepts issued to it by Parish Councils and any additional special expenses.

(b) £34,724,034 being the aggregate of the amounts which the Council estimates for the items set out in Section 31A (3) of the Act.

(c) £10,372,046 being the amount by which the aggregate at 4(a)above exceeds the aggregate at 4(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 31B of the Act).

(d) £244.77 being the amount at 4(c) above (Item R), all divided by Item T (1(a) above), calculated by the Council, in accordance with Section 31B of the Act, as the basic amount of its Council Tax for the year (including Parish Precepts and Special Expenses);

(e) £4,061,250 being the aggregate amount of all special items (Parish Precepts and Special Expenses) referred to in Section 34(1) of the Act as per the attached Schedule 2.

(f) £148.93 being the amount at 4(d) above less the result given by dividing the amount at 4(e) above by Item T(2(a) above), calculated by the Council, in accordance with Section 34(2) of the Act, as the basic amount of its Council Tax for the year for dwellings in those parts of its area to which no Parish Precept or special item relates;

(g) the amounts shown in Schedule 2 being the amounts given by adding to the amount at 4(f) above, the amounts of the special item or items relating to dwellings in those parts of the Council’s area shown in Schedule 2 divided in each case by the amount at 2(b) above, 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 amounts shown in Schedule 3 being the amounts given by multiplying the amounts at 4(f) and 4(g) above 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;

5) it be noted that for the year 2023/24 the Gloucestershire County Council and the Police & Crime Commissioner for Gloucestershire have issued precepts to the Council, in accordance with Section 40 of the Local Government Finance Act 1992, for each category of dwellings in the Council’s area as indicated below:

 

 

6) the Council, in accordance with Sections 30 and 36 of the Local Government Finance Act 1992, hereby sets the aggregate amounts shown in Schedule 4 as the amounts of Council Tax for the year 2023/24 for each part of its area and for each of the categories of dwellings.

7) the Council’s basic amount of Council Tax for 2023/24 is not excessive in accordance with principles approved under Section 52ZB Local Government Finance Act 1992.

8) the following Council/Publica Officers: Deputy Chief Executive, Group Manager – Resident Services, Director of Governance and Development, Legal Executive, Business Manager – Operational Services, Revenues Manager, Revenues Lead and Court Officer be authorised to:

(a) collect and recover any National Non-Domestic Rates and Council Tax; and Page 179(b)

(b) prosecute or defend on the Council’s behalf or to appear on its behalf in proceedings before a magistrate’s court in respect of unpaid National Non-Domestic Rates and Council Tax.

 

Recorded Vote

 

For

Against

Abstain

Claire Bloomer

Stephen Andrews

Ray Brassington

David Cunningham

 

Rachel Coxcoon

Stephen Hirst

 

Tony Dale

Sue Jepson

 

Andrew Doherty

Richard Keeling

 

Mike Evemy

Richard Morgan

 

Jenny Forde

Richard Norris

 

Joe Harris

Tom Stowe

 

Mark Harris

Steve Trotter

 

Roly Hughes

 

 

Nikki Ind

 

 

Andrew Maclean

 

 

Nick Maunder

 

 

Dilys Neill

 

 

Nigel Robbins

 

 

Gary Selwyn

 

 

Lisa Spivey

 

 

Clive Webster

 

 

18

9

0

 

Supporting documents:

 

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