West Devon Council Tax Setting Committee

 

Minutes of a meeting of the West Devon Council Tax Setting Committee held on

Wednesday, 22nd February, 2023 at 10.00 am at the Chamber - Kilworthy Park

 

 

Present:

Councillors:

 

 

Chairman  

Vice Chairman  

 

 Cllr Davies

 

Cllr Edmonds

Cllr Jory

 

 

 

In attendance:

 

 

Officers:

Head of Revenues and Benefits

Specialist – Finance

Democratic Services Specialist

 

 

 

 

 

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1.                            Appointment of Chairman

CTSC.1/23              

Cllr Jory was nominated and appointed as Chairman for the duration of this Committee meeting.

 

 

</AI1>

<AI2>

2.                            Apologies for absence

CTSC.2/23                   

Apologies for absence were received from Cllr T Pearce.

 

 

</AI2>

<AI3>

3.                            Minutes

CTSC.3/23    

The minutes of the meeting of the Council Tax Setting Committee held on 22 February 2022 were confirmed as a correct record and signed by the Chairman.

 

</AI3>

<AI4>

4.                            Declarations of Interest

CTSP.4/23    

Members were invited to declare any interests in the items of business to be considered during the course of the meeting but there was none was made.

 

 

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<AI5>

5.                            Council Tax 2023/24

CTSP.5/23              

Consideration was given to a report that calculated and set out the Council Tax for 2023/24, having taken into account the precepts as notified from Devon County Council, Devon and Cornwall Police and Crime Commissioner, Devon and Somerset Fire and Rescue Authority and the local Town and Parish Councils.

 

It was then:

 

RESOLVED

 

1      That it be noted that, in December 2022, the Senior Leadership Team, under delegated authority from full Council, approved the Council Tax Base for the year 2023/24:

(a)       for the whole Council area as 21,225.87 in accordance with regulation 3 of the Local Authorities (Calculation of Council Tax Base)(England) Regulations 2012; and

 

(b)      for dwellings in those parts of its area to which a Parish Precept relates in accordance with regulation 6 of the Local Authorities (Calculation of Council Tax Base) (England) Regulations 2012 (Appendix A of the published agenda report refers);

 

2       That the Council Tax requirement for West Devon Borough Council’s own purposes for 2023/24 (excluding Parish precepts) is calculated at £5,391,371 (Appendix B of the presented agenda report refers);

 

3       That the following amounts are calculated by the Council for the year 2023/24 in accordance with Sections 31 to 36 of the Local Government Finance Act 1992 and the Localism Act 2011 (Appendix B of the presented agenda report refers):

 

(a)     £27,787,721            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/Town Councils (Gross expenditure including parish precepts).

 

(b)            £20,267,247       being the aggregate of the amounts which the Council estimates for the items set out in Section 31A (3) of the Act (Total income including business rates and council tax collection fund surplus).

 

(c)           £7,520,474                      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 31A (4) of the Act as its Council Tax requirement for the year (Item R in the formula in Section 31B of the Act)(Council tax requirement including parish precepts).

 

(d)            £354.31              being the amount at 3(c) above (Item R), all divided by the council tax base (1(a) above) in accordance with Section 31B of the Act, as the basic amount of its Council Tax for the year  (Average band D council tax for West Devon Borough Council and parishes).

 

(e)            £2,129,103                     being the aggregate amount of all special items (Parish Precepts), referred to in Section 34(1) of the Act (as per Appendix C – Parish Precepts to the published agenda report).

 

(f)             £254.00              being the amount at 3(d) above less the result given by dividing the amount at 3(e) by the Council tax base (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 (Band D council tax for West Devon Borough Council only).

 

4       That it be noted the County Council, the Police and Crime Commissioner and the Fire Authority have issued precepts to the Council in accordance with Section 40 of the Local Government Finance Act 1992 for each of the categories of dwellings as shown below:

 

 

 

Valuation Bands

Precepting authority

A

£

B

£

C

£

D

£

E

£

F

£

G

£

H

£

Devon County Council’s tax requirements

1,089.42

 

 

1,270.99

1,452.56

 

1,634.13

1,997.27

 

2,360.41

 

 

2,723.55

 

3,268.26

 

Police & Crime

Commissioner’s

tax requirements

174.37

 203.44

 

 232.50

 

 261.56

 

 

319.68       

 

 377.81

 

 

  435.93

 

    523.12

 

Devon & Somerset Fire & Rescue Authority’s tax requirements

64.53

 

75.28

 86.04

96.79

118.30

  139.81

  161.32

 

193.58

 

 

 

 

5      That the Council, in accordance with Sections 30 and 36 of the Local Government Finance Act 1992, hereby sets the amounts of Council Tax for the year 2023/24 for each of the categories of dwellings shown at Appendix D of the published agenda report (total of all valuation band council taxes for West Devon Borough Council including parishes, county, police crime commissioner and fire authority).

 

6      That the Council concluded that the basic amount of Council Tax for West Devon Borough Council for 2023/24 is not excessive in accordance with principles approved under Section 52ZB Local Government Finance Act 1992 (see calculation at Appendix B of the published agenda report).

 

 

</AI5>

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The Meeting concluded at 10.05 am

 

 

 

 

Signed by:

 

 

 

 

 

Chairman

 

 

 

 

 

 

 

 

 

 

 

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