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Agenda item

Council Tax 2024/25

Purpose

To set the Council Tax for 2024/25.

 

Recommendations

Council 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 2024/25;

2)    it be noted that, using their delegated authority, the Deputy Chief Executive calculated the Council Tax Base for 2024/25:

(a)   for the whole Council area as 42,855.33 [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 2024/25 (excluding Parish Precepts) is £153.93.

4)    the following amounts be calculated for the year 2024/25 in accordance with Sections 31 to 36 of the Act:

(a)   £47,469,352 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)  £36,246,995 being the aggregate of the amounts which the Council estimates for the items set out in Section 31A (3) of the Act.

(c)   £11,222,349 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)  £261.87 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)  £4,625,628 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)    £153.93 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 2024/25 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

1,066.55

205.39

B

C

1,244.30

1,422.06

239.62

273.85

D

E

F

G

H

1,599.82

1,955.34

2,310.85

2,666.37

3,199.64

308.08

376.54

445.00

513.47

616.16

 

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 2024/25 for each part of its area and for each of the categories of dwellings.

7)    the Council’s basic amount of Council Tax for 2024/25 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.

 

Note: the Section 151 Officer will confirm at the meeting that the Gloucestershire County

Council have agreed their budget and provided the formal notification of their precept.

 

 

Minutes:

The purpose of the report was to set the Council Tax for 2024/25

 

The Deputy Leader and Cabinet Member for Finance introduced the report and made the following points:

 

  • This report following the previous vote was to set the whole of the Council Tax alongside the other precepting authorities including Gloucestershire County Council and the Town and Parish Councils.
  • Page 191 of the pack showed the Council Tax setting for Town and Parish Councils.

 

Councillor Wilkinson  seconded the report and made the following points:

 

  • Councils in financial difficulty such as Birmingham City Council were required under the S.114 notice to substantially increase Council Tax and cut jobs.
  • Whilst Council Tax rises were difficult to implement, it would help to provide the local services needed and avoid more difficult measures in the future.

 

It was noted by Council that this report was in many respects a formality to agree the overall Council Tax levels.

 

The Chair then moved to the vote on the report recommendations proposed by Councillor Evemy and seconded by Councillor Wilkinson.

 

RESOLVED: That Council AGREED

 

1) for the purposes of the Local Government Finance Act 1992 Section

35(2), there are no special expenses for the District Council in

2024/25;

 

2) it be noted that, using their delegated authority, the Deputy Chief

Executive calculated the Council Tax Base for 2024/25:

 

(a) for the whole Council area as 42,855.33 [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

2024/25 (excluding Parish Precepts) is £153.93.

 

4) the following amounts be calculated for the year 2024/25 in

accordance with Sections 31 to 36 of the Act:

 

(a) £47,469,352 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) £36,246,995 being the aggregate of the amounts which the

Council estimates for the items set out in Section 31A (3) of

the Act.

 

(c) £11,222,349 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) £261.87 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) £4,625,628 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) £153.93 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 2024/25 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

1,066.55

205.39

B

C

1,244.30

1,422.06

239.62

273.85

D

E

F

G

H

1,599.82

1,955.34

2,310.85

2,666.37

3,199.64

308.08

376.54

445.00

513.47

616.16

 

 

 

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

2024/25 for each part of its area and for each of the categories of

dwellings.

 

7) the Council’s basic amount of Council Tax for 2024/25 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.

 

Voting Record

 

24 For, 7 Against, 0 Abstentions, 3 Absent/Did not vote

 

For

Against

Abstention

Absent/Did not vote

Andrew Maclean

Chris Twells

 

Gina Blomefield

Angus Jenkinson

Daryl Corps

 

Jon Wareing

Claire Bloomer

David Fowles

 

Tony Slater

Clare Turner

Jeremy Theyer

 

 

David Cunningham

Julia Judd

 

 

Dilys Neill

Len Wilkins

 

 

Gary Selwyn

Tom Stowe

 

 

Helene Mansilla

 

 

 

Ian Watson

 

 

 

Joe Harris

 

 

 

Juliet Layton

 

 

 

Lisa Spivey

 

 

 

Mark Harris

 

 

 

Michael Vann

 

 

 

Mike Evemy

 

 

 

Mike McKeown

 

 

 

Nigel Robbins

 

 

 

Nikki Ind

 

 

 

Patrick Coleman

 

 

 

Paul Hodgkinson

 

 

 

Ray Brassington

 

 

 

Roly Hughes

 

 

 

Tony Dale

 

 

 

Tristan Wilkinson

 

 

 

 

 

 

 

 

Supporting documents:

 

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