Agenda and draft minutes

To approve as a correct record and authorise the Chairman to sign the minutes of the meeting of the Council Tax Setting Committee held on 22 February 2023

CTSC.1/23       

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

In accordance with the Code of Conduct, Members are invited to declare any Disclosable Pecuniary Interests, Other Registerable Interests and Non-Registerable Interests including the nature and extent of such interests they may have in any items to be considered at this meeting;

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.

To consider a report that calculates and sets out the Council Tax having taken account of the precepts notified to the Council from Devon County Council, Devon and Cornwall Police Authority, Devon and Somerset Fire Authority and the Town and Parish Councils

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  ...  view the full minutes text for item 3/23