Agenda item

Council Tax 2020/21

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

Minutes:

Consideration was given to a report that calculated and set out the Council Tax for 2020/21, 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. 

 

The Section 151 Officer introduced the agenda item and asked that the following amendment be made to Section 6 of the published report:

 

‘Shire District Councils have the flexibility to set council tax increases of less than 2% or up to and including £5 for 2020/21, whichever is the greater.’

 

In discussion, reference was made to:-

 

(a)   comparisons with the 2019/20 Council Tax increases.  The Panel noted that the combined increase for 2020/21 was 4.07% which was slightly less than the 5% increase that had been set for 2019/20;

 

(b)   a Communications Strategy.  In making the point that, as the Billing Authority, the Council only received 9% of the total Council Tax it collected, Members felt that this fact should be publicised widely and frequently.

                       

It was then:

RESOLVED

 

1.     That it be noted that, in December 2019, the Senior Leadership Team, under delegated authority from full Council, approved the Council Tax Base for the year 2020/21:

 

(a)   for the whole Council area as 38,508.49 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 outlined at Appendix A of the presented agenda report);

2.    That the Council Tax requirement for South Hams District Council’s own purposes for 2020/21 (excluding Parish precepts) is calculated at £6,562,617 (as outlined at Appendix B of the presented agenda report);

3.     That the following amounts are calculated by the Council for the year 2020/21 in accordance with Sections 31 to 36 of the Local Government Finance Act 1992 and the Localism Act 2011 (as outlined at Appendix B of the presented agenda report):

(a) £46,209,565

 

 

 

 

 

(b) £36,910,589

 

 

 

(c) £9,298,976

 

 

 

 

 

(d) £241.48

 

 

 

 

(e) £2,736,359 

 

 

 

 (f) £170.42

 

 

 

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).

 

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 formula grant and council tax surplus).

 

being the amount by which the aggregate at 3(a) above exceeds the aggregate at resolution 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).

 

being the amount at resolution 3(c) above (Item R), all divided by the council tax base (resolution 1(a) above refers) 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).

 

being the aggregate amount of all special items (Parish Precepts), referred to in Section 34(1) of the Act (as outlined at Appendix C of the presented agenda report);

 

being the amount at resolution 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 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

959.64

 

1,119.58

1,279.52

 

1,439.46

1,759.34

 

2,079.22

 

 2,399.10

 

 2,878.92

 

Police & Crime

Commissioner’s

tax requirements

147.46

172.39

 

197.01

 

221.64

 

 270.89      

 

 320.15

 

369.40

 

 443.28

Devon & Somerset Fire & Rescue Authority’s tax requirements

58.83

 

68.63

78.44

88.24

107.85

127.46

147.07

 

 176.48

 

 

 

 

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 2020/21 for each of the categories of dwellings shown at Appendix D of the presented agenda report (total of all valuation band council taxes for South Hams District Council including parishes, county, police and crime commissioner and fire authority).

 

6.     That the Council concluded that the basic amount of Council Tax for South Hams District Council for 2020/21 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).

 

 

Supporting documents: