Agenda item

The Council Tax Resolutions 2024/25 were presented for the Executive Committee’s consideration. 

Members were asked to note a typographical error in the report, in respect of the total amount of Council Tax due to be paid cumulatively to precepting authorities in the 2024/25 financial year.  This should have been recorded as £57 million rather than as £56 million. 

Reference was made to the proposed 200 per cent increase to the precept for Feckenham Parish Council and Members questioned why this rise was so high.  The Committee was informed that the precept figure was increasing from £20,000 to £60,000 for Feckenham Parish Council.  The increase had been proposed by Feckenham Parish Council and Redditch Borough Council had no control over the level proposed by the Parish Council.  It was further noted that Parish Councils had an increasing range of responsibilities and Feckenham Parish Council had historically charged a relatively low precept.  The increase in this instance would enable Feckenham Parish Council to cover the costs of many of their additional duties.

RESOLVED to note that

at a meeting held on 9^th January 2024, the Executive Committee calculated the Council Tax Base 2024/25 as:

(a)    for the whole Council area as 26,317.10 [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 380.30.

RECOMMENDED

1)         The calculation for the Council Tax requirement for the Council’s own purposes for 2024/25 (excluding Parish precepts) as£7,094,467.10.

2)         That the following amounts be calculated for the year 2024/25 in accordance with sections 31 to 36 of the Act: 

(a)    £49,227,739.00 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)    £42,133,272.00 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)    £7,094,467.10 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)    £271.86 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)    £60,000 being the aggregate amount of all special items (Feckenham Parish precept) referred to in Section 34 (1) of the Act.

(f)     £269.58 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)    £427.35 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.

3)         It be noted that for the year 2024/25, 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 2024/25. for each part of its area and for each of the categories of dwellings:

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 2024 to March 2025 as detailed below:

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 £7,060,742.33 being the Council’s own demand on the Collection Fund (£7,094,467.10) and Parish Precept (£60,000) and the distribution of the deficit on the Collection Fund (-£93,724.77).

7)         That the Interim Director of Finance be authorised to make payments from the General Fund to Feckenham Parish Council the sums listed above (£60,000) by instalment after 1 April 2024 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.