South Hams Council Tax Setting Committee

 

 

Minutes of a meeting of the South Hams Council Tax Setting Committee held on

Thursday, 22nd February, 2024 at 11.20 am at the Council Chamber - Follaton House

 

 

Present:

Councillors:

 

 

Chairman Cllr Brazil

Vice Chairman  

 

 Cllr Birch

 

Cllr Long

Cllr Thomas

 

 

 

In attendance:

 

 

Councillors:

 

 

 Cllr Dewynter

Cllr Dommett

Cllr Oram

Cllr Rake

Cllr Yardy

 

 

Officers:

Deputy Section 151 Officer

 

 Head of Democratic Services

 

 

 

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1.                            Minutes

CTSC.1/23             

The minutes of the meeting of the Council Tax Setting Committee held on 22 February 2023 were confirmed as a true and correct record.

 

 

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2.                            Declarations of Interest

CTSC.2/23         

Members were invited to declare any interests in the items of business to be considered during the course of the meeting and these were recorded as follows:

 

Cllr J Brazil declared a non-registrable interest in agenda item 3: ‘Council Tax 2024-2025’ (Minute CTSC.3/23 below refers) by virtue of his involvement in the budget setting process for Devon County Council and remained in the meeting and took part in the debate and vote thereon.

 

Cllr D Thomas declared a non-registrable interest in agenda item 3: ‘Council Tax 2024-2025’ (Minute CTSC.3/23 below refers) by virtue of his involvement in the budget setting process for the Devon and Cornwall Police and Crime Commissioner and remained in the meeting and took part in the debate and vote thereon.

 

 

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3.                            Council Tax 2024/25

CTSC.3/23         

Consideration was given to a report that calculated and set out the Council Tax for 2024/25, 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 2023, the Senior Leadership Team, under delegated authority from full Council, approved the Council Tax Base for the year 2024/25:

 

(a)          for the whole Council area as being 40,528.94 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 as set out at Appendix A of the published agenda report;

 

2.       That the Council Tax requirement for South Hams District Council’s own purposes for 2024/25 (excluding Parish precepts) is calculated at £7,739,406 as set out at Appendix B of the published agenda report;

 

3.       That the following amounts are calculated by the Council for the year 2024/25 in accordance with Sections 31 to 36 of the Local Government Finance Act 1992 and the Localism Act 2011 as set out at Appendix B of the published agenda report:

 

 

(a) £54,169,320             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) £42,726,322             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) £11,442,998             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) £282.34                    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 South Hams District Council and parishes).

 

 

(e) £3,703,592               being the aggregate amount of all special items (Parish Precepts), referred to in Section 34(1) of the Act (as set out in Appendix C to the presented agenda report Parish Precepts).

 

 

(f) £190.96                     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 South Hams District Council only).

 

 

 

4.       That it be noted that 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

 

1,143.78

 

 

 

1,334.41

 

1,525.04

 

 

1,715.67

 

2,096.93

 

 

2,478.19

 

 

 

2,859.45

 

 

       

 3,431.34

 

 

 

Police & Crime

Commissioner’s

tax requirements

 

 183.00

 

 

213.50

 

 

244.00

 

 

 

 

  274.50

 

 

 

 

335.50      

 

 

396.50

 

 

 

457.50

 

 

549.00

 

Devon & Somerset Fire & Rescue Authority’s tax requirements

 

       

 66.45

 

 

       

 77.53

 

   

  88.60

 

       

  99.68

 

 

  121.83

 

       

143.98

 

 

       

166.13

 

 

 

       

 199.36

 

 

 

 

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 2024/25 for each of the categories of dwellings shown at Appendix D of the published agenda report (total of all valuation band council taxes for South Hams District Council including parishes, county, police and crime commissioner and fire authority); and

 

6.       That the Council concluded that the basic amount of Council Tax for South Hams District Council for 2024/25 is not excessive in accordance with principles approved under Section 52ZB Local Government Finance Act 1992 (see calculation at Appendix B of the presented agenda report).

 

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The Meeting concluded at 11.25 am

 

 

 

 

Signed by:

 

 

 

 

 

Chairman

 

 

 

 

 

 

 

 

 

 

 

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