Agenda item

Council Tax Resolution 2016/17

Report of COP Lead Specialist Finance

Minutes:

(*HC 55)

The Chairman presented a report that sought approval of the formal council tax resolutions as set out in the presented report for 2016/17.

 

Some Members raised concerns over the increase in council tax proposed by West Devon Borough Council, particularly in light of current standards of service not being as high as they should.  The Lead Member for Customer First responded that he understood the perception, and he was working with officers to ensure that things were being put in place to address areas of poor service.   He asked that any specific problems, where possible, be reported online, as this would ensure an audit trail of the issue.

 

Following a discussion on service levels, a Member noted that all authorities responsible for council tax were under pressure as a result of reduced funding from central government. 

 

It was then RESOLVED:

 

1.     That it be noted that in January 2016 the Senior Leadership Team, under delegated authority from full Council, approved the Council Tax Base for the year 2016/17

 

(a)   for the whole Council area as 19,733.41 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)

2.     That the Council Tax requirement for West Devon Borough Council’s own purposes for 2016/17 (excluding Parish precepts) is calculated at £4,210,912 (Appendix B).

 

3.     That the following amounts are calculated by the Council for the year 2016/17 in accordance with Sections 31 to 36 of the Local Government Finance Act 1992 and the Localism Act 2011 (Appendix B):

 

(a) £26,246,934

 

 

 

 

(b) £20,806,717

 

 

 

(c) £5,440,217

 

 

 

 

 

(d) 275.69

 

 

 

 

(e) £1,229,305 

 

 

(f) £213.39

 

 

 

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 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 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).

 

being the aggregate amount of all special items (Parish Precepts), referred to in Section 34(1) of the Act (as per the attached Appendix C – Parish Precepts).

 

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

 

 

 805.08

 

 

 

 

 939.26

 

 

 

1,073.44

 

 

 

 

1,207.62

 

 

 

1,475.98

 

 

 

 

1,744.34

 

 

 

 

 2,012.70

 

 

 

 2,415.24

 

 

Police & Crime

Commissioner’s

tax requirements

 

 115.23

 

 134.43

 

   153.64

 

 

   172.84

 

 

        

211.25      

 

 

   249.66

 

 

   288.07

 

    345.68

 

Devon & Somerset Fire & Rescue Authority’s tax requirements

 

       

 53.32

 

 

       

 62.21

 

   

  71.09

 

       

  79.98

 

 

  97.75

 

   115.53

 

   133.30

 

 

   159.96

 

 

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 2016/17 for each of the categories of dwellings shown at Appendix D (total of all valuation band council taxes for West Devon Borough Council including parishes, county, police and crime commissioner and fire authority).

 

 

6.     That the Council concluded that the basic amount of Council Tax for West Devon Borough Council for 2016/17 is not excessive in accordance with principles approved under Section 52ZB Local Government Finance Act 1992 (see calculation at Appendix B).

 

Supporting documents: