Agenda item

Report of COP Lead Specialist Finance

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CTSP.2/17     

Consideration was given to a report that calculated and set out the Council Tax for 2018/19, 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 Town and Parish Councils. 

Members considered the detail of the report and the COP Lead Finance brought the key elements to Members attention.

During discussion, it was clarified that the increase was 2.99% for 2018/19, which resulted in a rise of £6.52 for an average Band D property.

It was then:

RESOLVED

1.      That it be noted that in December 2017 the Senior Leadership Team, under delegated authority from full Council, approved the Council Tax Base for the year 2018/19:

(a)    for the whole Council area as 20,117.85 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 West Devon Borough Council’s own purposes for 2017/18 (excluding Parish precepts) is calculated at £4,524,706 (as outlined at Appendix B of the presented agenda report);

3.      That the following amounts are calculated by the Council for the year 2018/19 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)    £26,961,385 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 Council (Gross expenditure including parish precepts);

(b)    £21,071,877 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 surplus);

(c)    £5,889,508 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)    £292.75 being the amount at s(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)    £1,364,802 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);

(f)     £224.91 being the amount at 3(d) above less the result given by dividing the amount at 3€ 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 2018/19 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 2018/19 is not excessive in accordance with principles approved under Section 52ZB Local Government Finance Act 1992 (see calculation at Appendix B).