Agenda item

Report of Section 151 Officer

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 Bof 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:

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).