Agenda item

The Deputy Chief Executive and Section 151 Officer presented the Council Tax Resolutions 2025/26 for the Committee’s consideration.

Members were informed that the report provided instructions to Officers to issue Council Tax requests to local residents on behalf of precepting authorities.  The Council had set the Council Tax Base in January 2025 at 26,455.5 for the whole area and for dwellings in the Parish Precept area of Feckenham Parish at 382.1.  The Council Tax Resolutions focused on the next stage of the Council Tax setting process and an increase of 2.99 per cent, in terms of Council Tax contributions for the Borough, was being proposed in line with Government assumptions. 

The Committee was reminded that the Council collected Council Tax on behalf of Redditch Borough Council as well as other precepting authorities.  The other precepting authorities were Worcestershire County Council, the Police and Crime Commissioner for West Mercia and Hereford and Worcester Fire and Rescue Service.  The proportion of Council Tax payments from households paid to each precepting authority differed, with Worcestershire County Council receiving the largest contribution.

Following the presentation of the report, Members discussed the content and in doing so noted that a 2.99 per cent increase to Council Tax in 2025/26 would be necessary in order to address a pressure in the budget arising from a 0 per cent increase in the Local Government Settlement for the authority.

RESOLVED to NOTE that at meetings of the Executive and Council held in January 2025, Members approved the calculated Council Tax Base 2025/26 as:

(a)        for the whole Council area as 26,455.5 [item T in the formula in section 31B of the Local Government Finance 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 382.1.

RECOMMENDED

1)          the calculation for the Council Tax requirement for the Council’s own purposes for 2025/26 (excluding parish precepts) as £7,345,116.71;

2)          that the following amounts be calculated for the year 2025/26 in accordance with sections 31 to 36 of the Act:

a)         £50,366,2909.22 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)        £42,961,173.51 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)         £7,405,116.71 being the amount by which the aggregate of 1.2.2(a) above exceeds the aggregate of 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)        £279.91 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)          £277.64 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)        £434.67 being the amount given by adding to the amount at 1.2.2(f) the amount for 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 shown 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 dwelling listed in band D, calculated 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)          that it is to be noted that for the year 2025/26, 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 Act 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 2025/26 for each part of its area and for each of the categories of dwellings;

5)          that the Director of 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 2025 to March 2026 as detailed below:

6)          that the Director of 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 £7,405,116.71 being the Council’s own demand on the collection fund (£7,345,116.71) and parish precepts (£60,000) and the distribution of the surplus/deficit on the collection fund (£125,184.84);

7)          that the Director of Resources is authorised to make payments from the general fund to Feckenham Parish Council the sums listed above (£60,000) by two equal instalments on 1^st April 2025 and 1^st October 2025 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.