Agenda item

Council Tax Resolutions 2023/24

           (To follow)

 

Minutes:

The Head of Finance and Customer Services presented the Council Tax Resolutions 2023/24.

 

Members were advised that the Council was required to agree Council Tax resolutions on an annual basis.  The content of the report took into account the Council Tax Base 2023/24 which had been agreed by the Executive Committee and Council in January 2023. The report detailed the Council Tax requirements for each of the precepting authorities, all of which had chosen to increase the amount of Council Tax required from local residents.  This included a 2.99 per cent increase for Redditch Borough Council.  When the increases proposed by all the precepting authorities were taken into account collectively, the Council Tax bill for Band D equivalent properties in the Borough would increase by 5.4 per cent in 2023/24 compared to 2022/23. 

 

RESOLVED to

 

note that at a meeting on 10th January 2023, the Executive Committee calculated the Council Tax Base 2023/24 as:

 

(a)    for the whole Council area as 26,304.94 [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 375.79.

 

RECOMMENDED that Council approve:

 

1)         the calculation for the Council Tax requirement for the Council’s own purposes for 2023/24 (excluding Parish precepts) as £6,885,318.04.

 

2)         that the following amounts be calculated for the year 2023/24 in accordance with sections 31 to 36 of the Act: 

 

(a)    £49,710,521 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)    £42,805,203 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)    £6,905,318 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)    £262.51 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)    £20,000 being the aggregate amount of all special items (Feckenham Parish precept) referred to in Section 34 (1) of the Act;

              

(f)     £261.75 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)    £314.97 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

209.98

174.50

B

7/9

244.97

203.58

C

8/9

279.98

232.67

D

1

314.97

261.75

E

11/9

384.97

319.92

F

13/9

454.95

378.08

G

15/9

524.95

436.25

H

18/9

629.94

523.50

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3)          it be noted that for the year 2023/24, 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:

 

 

Valuation Bands

 

A

B

C

D

E

F

G

H

 

£

£

£

£

£

£

£

£

Worcestershire

County Council

977.19

1,140.05

1,302.92

1,465.78

1,791.51

2,117.24

2,442.97

2,931.56

Police and Crime Commissioner for West Mercia

176.33

205.72

235.11

264.50

323.28

382.06

440.83

529.00

Hereford and Worcester Fire Authority

62.93

73.42

83.91

94.40

115.38

136.36

157.33

188.80

 

       

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 2023/24. 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

1,426.43

1,390.95

B

7/9

1,664.16

1,622.77

C

8/9

1,901.92

1,854.61

D

1

2,139.65

2,086.43

E

11/9

2,615.14

2,550.09

F

13/9

3,090.61

3,013.74

G

15/9

3,566.08

3,477.38

H

18/9

4,279.30

4,172.86

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

5)          that the Interim Director of Finance 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 2023 to March 2024 as detailed below:

 

 

Precept

Deficit on Collection Fund

Total to pay

£

£

£

Worcestershire County Council

38,557,255.00

(999,626.00)

37,557,629.00

Police and Crime Commissioner for West Mercia

6,957,656.63

(178,673.00)

6,778,983.63

Hereford & Worcester Fire Authority

2,483,282.63

(63,980.00)

2,419,302.63

 

 

6)          that the Interim Director of Finance 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 £6,723,433 being the Council’s own demand on the Collection Fund (£6,885,318) and Parish Precept (£20,000) and the distribution of the deficit on the Collection Fund (-£181,885);

 

7)          that the Interim Director of Finance be authorised to make payments from the General Fund to Feckenham Parish Council the sums listed above (£20,000) by instalment after 1 April 2023 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; 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: