Agenda item
Council Tax Resolutions
The Council Tax Resolutions will follow.
Minutes:
The Executive Director of Finance and Resources presented the Council Tax Resolutions. Members were advised that following the Executive Committee meeting that had been held on 11th February 2020 all of the preceptors had provided information to the Council, including Feckenham Parish Council, Hereford and Worcester Fire Authority, Worcestershire County Council and the West Mercia Police and Crime Commissioner. The detail provided had informed the Council Tax Resolutions.
Members discussed the Council Tax Resolutions and noted that Council Tax was an important source of income for local government. However, Redditch Borough Council , though it was the collecting authority, would only retain a small portion of the funding from council Tax, the majority of which would be distributed amongst the other preceptors.
During consideration of this item concerns were raised about the funding available for local authorities and the challenges facing local government. Members noted that Council across the country were struggling financially and it was suggested that the Government needed to consider providing more funding to Councils moving forward.
RESOLVED to NOTE
that at a meeting held on 14th January 2020, the Executive Committee calculated the Council Tax Base 2020/21 as:
a) for the whole Council area as 26,276.50 [Item T in the formula in Section 31B of the Local Government Act 1992, as amended (the “Act”)]; and
b) for dwellings in those parts of its area to which a Parish precept relates; this being Feckenham Parish as 367.50.
and RECOMMENDED that Council APPROVE:
1) the calculation for the Council Tax requirement for the Council’s own purposes for 2020/21 (excluding Parish precepts) as £6,415,355;
2) that the following amounts be calculated for the year 2020/21 in accordance with sections 31 to 36 of the Act:
a) £44,214,467 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) (i.e. Gross expenditure);
b) £37,789,112 being the aggregate of the amounts which the Council estimates for the items set out in Section 31A (3) of the Act. (i.e. Gross income);
c) £6,425,355 being the amount by which the aggregate of 3 (a) above exceeds the aggregate at 3 (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) £244.53 being the amount at 3 (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);
e) £10,000 being the aggregate amount of all special items (Feckenham Parish precept) referred to in Section 34 (1) of the Act;
f) £244.15being the amount at 3 (d) above less the result given by dividing the amount at 3 (e) above by Item T (1 (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 relates;
g) £271.36 being the amount given by adding to the amount at 3(f), the amount of the special item relating to the Parish of Feckenham 3(e), divided by the amount in 1(b) above;
h) the amounts below given by multiplying the amounts at 3(f) and 3(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 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 dwelling listed in different valuation bands;
|
Valuation Band |
Proportion of Band D tax paid |
Parish of Feckenham |
All other parts of the Council’s area |
|
£ |
£ |
||
|
A |
6/9 |
180.91 |
162.77 |
|
B |
7/9 |
211.05 |
189.89 |
|
C |
8/9 |
241.21 |
217.02 |
|
D |
1 |
271.36 |
244.15 |
|
E |
11/9 |
331.67 |
298.41 |
|
F |
13/9 |
391.96 |
352.66 |
|
G |
15/9 |
452.27 |
406.92 |
|
H |
18/9 |
542.72 |
488.30 |
3) it be noted that for the year 2020/21, Worcestershire County Council, Police and Crime Commissioner for West Mercia and Hereford and Worcester Fire Authority have issued precepts to the Council in accordance with Section 40 of the Local Government Finance Act 1992 for each category of dwelling in the Council’s area as indicated below:
4) that having calculated the aggregate in each case of the amounts at 4(h) and 5 above, that Redditch Borough Council in accordance with Sections 30 and 36 of the Local Government Finance Act 1992 hereby sets the amounts shown below as the amounts of Council Tax for 2020/21 for each part of its area and for each of the categories of dwellings:
|
Valuation Band |
Proportion of Band D tax paid |
Parish of Feckenham |
All other parts of the Council’s area |
|
£ |
£ |
||
|
A |
6/9 |
1,262.40 |
1,244.26 |
|
B |
7/9 |
1,472.80 |
1,451.64 |
|
C |
8/9 |
1,683.21 |
1,659.02 |
|
D |
1 |
1,893.60 |
1,866.39 |
|
E |
11/9 |
2,314.40 |
2,281.14 |
|
F |
13/9 |
2,735.20 |
2,695.90 |
|
G |
15/9 |
3,156.00 |
3,110.65 |
|
H |
18/9 |
3,787.20 |
3,732.78 |
5) that the Executive Director of Finance and Resources be authorised to make payments under Section 90(2) of the Local Government FinanceAct 1988 from the Collection Fund by ten equal instalments between April 2020 to March 2021 as detailed below:
|
|
Precept |
Surplus on Collection Fund |
Total to pay |
|
£ |
£ |
£ |
|
|
Worcestershire County Council |
34,449,805.00 |
615,263.00 |
35,065,068.00 |
|
Police and Crime Commissioner for West Mercia |
5,917,373.31 |
105,668.00 |
6,023,041.31 |
|
Hereford & Worcester Fire Authority |
2,259,515.68 |
41,638.00 |
2,301,153.68 |
6) that the Executive Director of Finance and Resources be authorised to make transfers under Section 97 of the Local Government Finance Act 1988 from the Collection Fund to the General Fund the sum of £6,543,127 being the Council’s own demand on the Collection Fund (£6,415,355.00) and Parish Precept (£10,000) and the distribution of the Surplus on the Collection Fund (£117,772);
7) that the Executive Director Finance & Resources be authorised to make payments from the General Fund to Feckenham Parish Council the sums listed above (£10,000) by instalment after 1 April 2020 in respect of the precept levied on the Council;
8) that the above resolutions 3 to 5 be signed by the Chief Executive for use in legal proceedings in the Magistrates Court for the recovery of unpaid Council Taxes; and
9) Notices of the making of the said Council Taxes signed by the Chief Executive are given by advertisement in the local press under Section 38(2) of the Local Government Finance Act 1992.
Supporting documents:
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