RESOLVED that subject to
confirmation of Gloucestershire County Council’s precept
Council NOTES and APPROVES 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 2025/26;
2)
using their delegated authority, the Deputy Chief
Executive calculated the Council Tax Base for 2025/26:
(a)
for the whole Council area as 44,456.16 [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 2025/26 (excluding Parish Precepts) is
£158.93.
4)
the following amounts be calculated for the year
2025/26 in accordance with Sections 31 to 36 of the Act:
(a)
50,782,191 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)
£38,558,091 being the aggregate of the amounts
which the Council estimates for the items set out in Section 31A
(3) of the Act.
(c)
£12,224,100 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)
£274.97 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)
£5,158,845 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)
£158.93 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)
for the year 2025/26 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
|
1,119.77
|
214.72
|
|
B
C
|
1,306.39
1,493.02
|
250.51
286.29
|
|
D
E
F
G
H
|
1,679.65
2,052.91
2,426.16
2,799.42
3,539.30
|
322.08
393.65
465.23
536.80
644.16
|
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 2025/26 for each part of its area and for each of the
categories of dwellings.
7)
the Council’s basic amount of Council Tax for
2025/26 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, Interim Director – Resident Services,
Director of Governance and Development, Legal Executive, Business
Manager – Environmental, Welfare and Revenues, Revenues
Manager, Revenues Lead and Senior Recovery 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.
