Agenda item

The Head of Financial and Customer Services presented the Council Tax Resolutions for the Executive Committee’s consideration.  Members were advised that the report detailed the Council Tax calculations for the Council and the other precepting authorities. 

 

The Hereford and Worcester Fire and Rescue Authority had not yet held a meeting to determine their requirements and therefore assumptions had had to be made in the report about the contribution to that organisation.  Delegated authority had been requested for Officers to be able to amend the resolutions should the Hereford and Worcester Fire and Rescue Authority agree a position that differed from the assumptions detailed in the report.

 

During consideration of this item reference was made to the late notice that had been provided to Members in respect of the report, with publication having occurred on the day of the meeting.  The Chief Executive explained that this delay was not caused by Council Officers but as a consequence of the precepting authorities communicating their position to the Council at a late stage.  Members who served on the Hereford and Worcester Fire and Rescue Authority were urged to raise the timing of their meetings with the authority to ensure that in future the Council could receive reports in respect of the Council Tax Resolutions in a timely manner.

 

RESOLVED to NOTE:

 

that at its meeting on 12th January 2021, the Executive Committee calculated the Council Tax Base 2021/22 as:

 

(a)      for the whole Council area as 26,158.13 [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 367.22.

 

RECOMMENDED that

 

1)        the calculation for the Council Tax requirement for the Council’s own purposes for 2021/22 (excluding Parish precepts) as £6,517,245.77;

 

2)        the following amounts be calculated for the year 2021/22 in accordance with sections 31 to 36 of the Act: 

 

(a)     £47,617,501 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)     £41,090,255 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)     £6,527,246 being the amount by which the aggregate of 1.2.2(a) above exceeds the aggregate at 1.2.2(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)    £249.53 being the amount at 1.2.2 (c) above (Item R), all divided by Item T (1.1(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)      £249.15 being the amount at 1.2.2 (d) above less the result given by dividing the amount at 1.2.2 (e) above by Item T (1.1 (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)    £276.38 being the amount given by adding to the amount at 1.2.2(f), the amount of the special item relating to the Parish of Feckenham 1.2.2(e), divided by the amount in 1.1(b) above;

                  

(h)    the amounts below given by multiplying the amounts at 1.2.2(f) and 1.2.2(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	184.25	166.10
B	7/9	214.96	193.78
C	8/9	245.67	221.47
D	1	276.38	249.15
E	11/9	337.80	304.52
F	13/9	399.21	359.88
G	15/9	460.63	415.25
H	18/9	552.76	498.30

 

 

 

 

 

3)        it be noted that for the year 2021/22, 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 1.2.2(h) and 1.2.3 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 2021/22. 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	1,298.72	1,280.57
B	7/9	1,515.17	1,493.99
C	8/9	1,731.63	1,707.43
D	1	1,948.08	1,920.85
E	11/9	2,380.99	2,347.71
F	13/9	2,813.89	2,774.56
G	15/9	3,246.80	3,201.42
H	18/9	3,896.16	3,841.70

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

5)        that the Executive Director Finance & Resources be authorised to make payments under Section 90(2) of the Local Government Finance Act 1988 from the Collection Fund by ten equal instalments between April 2021 to March 2022 as detailed below:

 

 

 

 

 

 

 

 

 

 

 

6)        that the Executive Director Finance & 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 £6,464,599 being the Council’s own demand on the Collection Fund (£6,517,246) and Parish Precept (£10,000) and the distribution of the Deficit on the Collection Fund (£62,647);

 

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 2021 in respect of the precept levied on the Council;

 

8)        that the above resolutions to be signed by the Chief Executive for use in legal proceedings in the Magistrates Court for the recovery of unpaid Council Taxes;

 

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; and

 

10)     that authority be delegated to the Head of Finance and Customer Services (Interim S151) following consultation with the finance portfolio holder to amend the resolution should the Hereford and Worcester Fire Authority Service not approve the estimated figure that is being used in this report. This is due to the Fire service having their approval meeting after this resolution report has been brought to Council.