Agenda item

The Executive Director of Resources presented the Council Tax Resolutions 2022/23 for the Executive Committee’s consideration.  Members were advised that this was a technical report which outlined the Council Tax contributions that would be made to all precepting authorities in the 2022/23 financial year.  The various partner organisations that were precepting authorities had agreed their Council Tax requirements in recent weeks and had notified the Council, which had incorporated the figures into the report.

 

RESOLVED to NOTE that at a meeting on 11th January 2022, the Executive Committee calculated the Council Tax Base 2022-23 as:

 

(a)    for the whole Council area as 26,546.63 [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 374.52.

 

RECOMMENDED that

 

1)         the calculation for the Council Tax requirement for the Council’s own purposes for 2022-23 (excluding Parish precepts) be£6,746,772.92;

 

2)         the following amounts be calculated for the year 2022-23 in accordance with sections 31 to 36 of the Act: 

 

(a)    £46,984,027 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)    £40,222,255 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)    £6,761,772 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)    £254.71 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)    £15,000 being the aggregate amount of all special items (Feckenham Parish precept) referred to in Section 34 (1) of the Act;

                     

(f)     £254.15 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)    £294.20 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	196.13	169.43
B	7/9	228.82	197.67
C	8/9	261.51	225.91
D	1	294.20	254.15
E	11/9	359.58	310.63
F	13/9	424.96	367.11
G	15/9	490.33	423.58
H	18/9	588.40	508.30

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3)         it be noted that for the year 2022-23, 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)     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 2022-23. 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	1,353.36	1,326.66
B	7/9	1,578.91	1,547.76
C	8/9	1,804.48	1,768.88
D	1	2,030.04	1,989.99
E	11/9	2,481.17	2,432.22
F	13/9	2,932.28	2,874.43
G	15/9	3,383.40	3,316.65
H	18/9	4,060.08	3,979.98

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

5)     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 2022 to March 2023 as detailed below:

 

 

 

 

6)    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 £6,941,602 being the Council’s own demand on the Collection Fund (£6,746,773) and Parish Precept (£15,000) and the distribution of the surplus on the Collection Fund (£179,829);

 

7)     the Executive Director Finance & Resources be authorised to make payments from the General Fund to Feckenham Parish Council the sums listed above (£15,000) by instalment after 1 April 2022 in respect of the precept levied on the Council;

 

8)     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)   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.