Agenda item - Council Tax Setting

To consider a report on the setting of the Council Tax, so as to enable the Committee to recommend to Council the level of Council Tax for 2010/11.

(Report attached)

RECOMMENDED that

1) the 2010/11 General Fund Revenue estimates as set out in Part A of the report be approved;

2) it be noted that at its meeting on the 27th of January 2010 Council calculated the following amounts for the year 2010/11 in accordance with regulations made under Section 33 (5) of the Local Government Finance Act 1992:

a) 27,470.42

Being the amount calculated by the Council, in accordance with regulation 3 of the Local Authorities (Calculation of Council Tax Base) Regulations 1992, as its Council Tax Base for the year;

b) Feckenham Parish – 363.54

being the amount calculated by the Council, in accordance with regulation 6 of the regulations, as the amount of its Council Tax Base for the year for dwellings in those parts of its area to which one or more special items relate;

3) the following amounts be now calculated by the Council for the year 2010/11 in accordance with Sections 32 to 36 of the Local Government Finance Act 1992:

a) £50,672,330 (excluding bids)

being the aggregate of the amounts which the Council estimates for the items set out in Section 32 (2) (a) to (e) of the Act.

(2010/11 Gross General Fund Expenditure)

b) £38,449,561

being the aggregate of the amounts which the Council estimates for the items set out in Section 32 (3) (a) to (c) of the Act.

(2010/11 Gross General Fund Income)

c) £12, 222,769

being the amount by which the aggregate at 3 (a) above exceeds the aggregate at 3 (b) above, calculated by the Council in accordance with Section 32 (4) of the Act as its budget requirement for the year;

(2010/11 Net General Fund Expenditure)

d) £6,468,126

being the aggregate of the sums which the Council estimates will be payable for the year into its General Fund in respect of redistributed Non-domestic Rates, Revenue Support Grant or additional grant increased by the amount of the sums which the Council estimates will be transferred in the year from its Collection Fund to its General Fund in accordance with Section 97 (3) of the Local Government Finance Act 1988 (Council Tax Surplus) and increased by the amount of any sum which the Council estimates will be transferred from its Collection Fund to its General Fund pursuant to the Collection Fund (Community Charges) directions under Section 98 (4) of the Local Government Finance Act 1988 made on 7 February 1994 (Community Charge Surplus).

(RSG + NDR - Deficit on Collection Fund)

e) £209.49

being the amount at 4 (c) above less the amount at 4 (d) above, all divided by the amount at 3 (a) above, calculated by the Council, in accordance with Section 33 (1) of the Act, as the basic amount of Council Tax for the year;

(The average amount Band D properties pay for Redditch Borough Council services)

f) £8,300

being the aggregate amount of all special items referred to in Section 34 (1) of the Act;

(Feckenham Parish Precept)

g) £209.18

being the amount at 4 (e) above less the result given by dividing the amount at 4 (f) above by the amount at 3 (a) above, calculated by the Council, in accordance with Section34 (2) of the Act, as the basic amount of Council Tax for dwellings in those parts of the area to which no special item relates.

(The amount Band D properties pay (except within the Parish of Feckenham) for Borough Council Services)

h) £232.01

being the amount given by adding to the amount at 4 (g) above, the amount of the special item relating to the Parish of Feckenham, divided by the amount in 3 (b) above, calculated by the Council, in accordance with Section 34 (3) of the Act, as the basic amount of its Council Tax for the year for dwellings in the Parish of Feckenham;

(The amount Band D properties pay within the Parish of Feckenham for Borough Council Services including the Parish Precept)

i)

Valuation Band	Proportion of Band D tax paid	Part of Council’s area
		Parish of Feckenham	All other parts of the Councils area
A	6/9	£154.68	£139.46
B	7/9	£180.46	£162.70
C	8/9	£206.23	£185.94
D	1	£232.01	£209.18
E	11/9	£283.57	£255.67
F	13/9	£335.13	£302.15
G	15/9	£386.69	£348.64
H	18/9	£464.03	£418.37

being the amounts given by multiplying the amounts at 4(g) and 4(h) 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 dwelling listed in different valuation bands;

4) it be noted that, for the year 2010/11, the Worcestershire County Council, the West Mercia Police Authority and the Hereford and Worcester Fire and Rescue Authority have stated the following amounts in precepts issued to the Council, in accordance with Section 40 of the Local Government Finance Act 1992, for each of the categories of dwellings shown below:

Valuation Band	Proportion of Band D tax paid	Precepting Authority
		Worcestershire County Council	West Mercia Police Authority	H & W Fire & Rescue Authority
A	6/9	£692.71	£119.15	£49.10
B	7/9	£808.16	£139.01	£57.28
C	8/9	£923.61	£158.86	£65.46
D	1	£1,039.06	£178.72	£73.64
E	11/9	£1,269.97	£218.44	£90.01
F	13/9	£1,500.87	£258.15	£106.38
G	15/9	£1,731.77	£297.87	£122.74
H	18/9	£2,078.13	£357.44	£147.28

5) having calculated the aggregate in each case of the amounts at 4 (I) and 5 above, the Council, in accordance with Section 30 (2) of the Local Government Finance Act 1992, hereby sets the following amounts as the amounts of Council Tax for the year 2010/11 for each of the categories of dwellings shown below:

Valuation Band	Proportion of Band D tax paid	Part of Council’s area
		Parish of Feckenham	All other parts of the Council’s area
A	6/9	£1,015.64	£1,000.42
B	7/9	£1,184.91	£1,167.15
C	8/9	£1,354.16	£1,333.87
D	1	£1,523.43	£1,500.60
E	11/9	£1,861.99	£1,834.09
F	13/9	£2,200.53	£2,167.55
G	15/9	£2,539.07	£2,501.02
H	18/9	£3,046.88	£3,001.22

6) the level of General Fund balances to be utilised in 2010/11 be £628,600 (this figure excludes the bids; should the bids be approved, the figure will be £986,310); and

7) the level of the Redditch Borough Council demand on the Collection Fund be £5,754,643.

The Committee received a report setting out the estimated outturn for 2009/10, the General Fund revenue estimates for 2010/11 and the level of Council Tax that was being proposed to fund the Council’s spending during the coming year.

It was stated that efforts had been made to keep Council Tax to as low a level as possible whilst trying to maintain and enhance services and take on board other initiatives that Members had proposed. It was stressed that adequate reserves would be maintained to allow worthwhile initiatives from bodies such as the Overview and Scrutiny Committee’s Task and Finish Groups to be funded, when appropriate.

RECOMMENDED that

1) the 2010/11 General Fund Revenue estimates as set out in Part A of the report be approved;

2) it be noted that at its meeting on the 27th of January 2010 Council calculated the following amounts for the year 2010/11 in accordance with regulations made under Section 33 (5) of the Local Government Finance Act 1992:

a) 27,470.42

Being the amount calculated by the Council, in accordance with regulation 3 of the Local Authorities (Calculation of Council Tax Base) Regulations 1992, as its Council Tax Base for the year;

b) Feckenham Parish – 363.54

being the amount calculated by the Council, in accordance with regulation 6 of the regulations, as the amount of its Council Tax Base for the year for dwellings in those parts of its area to which one or more special items relate;

3) the following amounts be now calculated by the Council for the year 2010/11 in accordance with Sections 32 to 36 of the Local Government Finance Act 1992:

a) £50,672,330 (excluding bids)

being the aggregate of the amounts which the Council estimates for the items set out in Section 32 (2) (a) to (e) of the Act.

(2010/11 Gross General Fund Expenditure)

b) £38,449,561

being the aggregate of the amounts which the Council estimates for the items set out in Section 32 (3) (a) to (c) of the Act.

(2010/11 Gross General Fund Income)

c) £12, 222,769

being the amount by which the aggregate at 3 (a) above exceeds the aggregate at 3 (b) above, calculated by the Council in accordance with Section 32 (4) of the Act as its budget requirement for the year;

(2010/11 Net General Fund Expenditure)

d) £6,468,126

being the aggregate of the sums which the Council estimates will be payable for the year into its General Fund in respect of redistributed Non-domestic Rates, Revenue Support Grant or additional grant increased by the amount of the sums which the Council estimates will be transferred in the year from its Collection Fund to its General Fund in accordance with Section 97 (3) of the Local Government Finance Act 1988 (Council Tax Surplus) and increased by the amount of any sum which the Council estimates will be transferred from its Collection Fund to its General Fund pursuant to the Collection Fund (Community Charges) directions under Section 98 (4) of the Local Government Finance Act 1988 made on 7 February 1994 (Community Charge Surplus).

(RSG + NDR - Deficit on Collection Fund)

e) £209.49

being the amount at 4 (c) above less the amount at 4 (d) above, all divided by the amount at 3 (a) above, calculated by the Council, in accordance with Section 33 (1) of the Act, as the basic amount of Council Tax for the year;

(The average amount Band D properties pay for Redditch Borough Council services)

f) £8,300

being the aggregate amount of all special items referred to in Section 34 (1) of the Act;

(Feckenham Parish Precept)

g) £209.18

being the amount at 4 (e) above less the result given by dividing the amount at 4 (f) above by the amount at 3 (a) above, calculated by the Council, in accordance with Section34 (2) of the Act, as the basic amount of Council Tax for dwellings in those parts of the area to which no special item relates.

(The amount Band D properties pay (except within the Parish of Feckenham) for Borough Council Services)

h) £232.01

being the amount given by adding to the amount at 4 (g) above, the amount of the special item relating to the Parish of Feckenham, divided by the amount in 3 (b) above, calculated by the Council, in accordance with Section 34 (3) of the Act, as the basic amount of its Council Tax for the year for dwellings in the Parish of Feckenham;

(The amount Band D properties pay within the Parish of Feckenham for Borough Council Services including the Parish Precept)

i)

Valuation Band	Proportion of Band D tax paid	Part of Council’s area
		Parish of Feckenham	All other parts of the Councils area
A	6/9	£154.68	£139.46
B	7/9	£180.46	£162.70
C	8/9	£206.23	£185.94
D	1	£232.01	£209.18
E	11/9	£283.57	£255.67
F	13/9	£335.13	£302.15
G	15/9	£386.69	£348.64
H	18/9	£464.03	£418.37

being the amounts given by multiplying the amounts at 4(g) and 4(h) 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 dwelling listed in different valuation bands;

4) it be noted that, for the year 2010/11, the Worcestershire County Council, the West Mercia Police Authority and the Hereford and Worcester Fire and Rescue Authority have stated the following amounts in precepts issued to the Council, in accordance with Section 40 of the Local Government Finance Act 1992, for each of the categories of dwellings shown below:

Valuation Band	Proportion of Band D tax paid	Precepting Authority
		Worcestershire County Council	West Mercia Police Authority	H & W Fire & Rescue Authority
A	6/9	£692.71	£119.15	£49.10
B	7/9	£808.16	£139.01	£57.28
C	8/9	£923.61	£158.86	£65.46
D	1	£1,039.06	£178.72	£73.64
E	11/9	£1,269.97	£218.44	£90.01
F	13/9	£1,500.87	£258.15	£106.38
G	15/9	£1,731.77	£297.87	£122.74
H	18/9	£2,078.13	£357.44	£147.28

5) having calculated the aggregate in each case of the amounts at 4 (I) and 5 above, the Council, in accordance with Section 30 (2) of the Local Government Finance Act 1992, hereby sets the following amounts as the amounts of Council Tax for the year 2010/11 for each of the categories of dwellings shown below:

Valuation Band	Proportion of Band D tax paid	Part of Council’s area
		Parish of Feckenham	All other parts of the Council’s area
A	6/9	£1,015.64	£1,000.42
B	7/9	£1,184.91	£1,167.15
C	8/9	£1,354.16	£1,333.87
D	1	£1,523.43	£1,500.60
E	11/9	£1,861.99	£1,834.09
F	13/9	£2,200.53	£2,167.55
G	15/9	£2,539.07	£2,501.02
H	18/9	£3,046.88	£3,001.22

6) the level of General Fund balances to be utilised in 2010/11 be £628,600 (this figure excludes the bids; should the bids be approved, the figure will be £986,310); and

7) the level of the Redditch Borough Council demand on the Collection Fund be £5,754,643.