Agenda item

Report of the Corporate Director (Resources, Environment and Cultural Services) on setting the Council Tax for 2020/21.

Report of the Corporate Director (Resources, Environment and Cultural Services) on setting the Council Tax for 2020/21.

The Council was required under the Local Government Finance Act 1992 to set the Council Tax for its area by no later than 11 March and had always aimed to approve the budget and Council Tax by in February in order to ensure the prompt despatch of bills and hence quicker collection of sums due.  The Council approved the 2020/21 budget at its meeting on 3 February 2020 (Minute 43 refers) and the purpose of this report was to set the Council tax for 2020/21.

RESOLVED:

(Unanimous)

VOTING FOR: D.Bell, M.Birleson, E.Boulton, J.Boulton, S.Boulton, H.Bower, L.Brandon, J.Caliskan, M.Cook, M.Cowan, J.Cragg, S.Elam, B.Fitzsimon, G.Hayes, P.Hebden, M.Holloway, T.Jackson-Mynott, C.Juggins, S.Kasumu, T.Kingsbury, M.Larkins, R.Lass, S.Markiewicz, F.Marsh, G.Michaelides, T.Mitchinson, N.Pace, J.Quinton, J.Ranshaw, D.Richardson, B.Sarson, P.Shah, P.Smith, F.Thomson, K.Thorpe, S.Thusu, R.Trigg, J.Weston, S.Wrenn, P.Zukowskyj

(1)   That it be noted that the 2020/21 General Fund budget as approved at the Council meeting on 3 February is shown in Appendix A.

(2)   That it be noted that at the Cabinet, Special Cabinet and Council meetings on 6 January, 21 January and 3 February 2020 respectively, the following amounts for the year 2020/21 were agreed in accordance with regulations made under Section 31B of the Local Government Finance Act 1992, as amended (the “Act”).

(a)     The gross 2020/21 Tax base for the Borough is 42,847.1 equivalent Band D properties before the application of a collection rate.

(b)     42,590.0 being the amount calculated by the Council, in accordance with Regulation 3 of the Local Authorities (Calculation of Council Tax Base) (England) Regulations 2012 (the Regulations), as its Council Tax Base for the year 2020/21; including deductions for council tax support and a collection rate of 99.4%.

(c)     Part of the Council's Area being the amounts calculated by the Council, in accordance with Regulation 6 of the Regulations, as the amounts of its Council Tax Base for the year for dwellings in those parts of its area to which one or more special items relate;

(3)   In accordance with the statutory legislation the Council resolved:

(4)   That the following amounts be calculated by the Council for the year 2020/21 in accordance with sections 31 - 36 of the Local Government Finance Act 1992. 

(a)     £140,734,746 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 Councils.

(b)     £129,880,048 being the aggregate of the amounts which the Council estimates for the items set out in Section 31A(3) of the Act.

(c)     £10,854,698 being the amount by which the aggregate at 4(a) above exceeds the aggregate at 4(b) above, calculated by the Council in accordance with Section 31A(4) of the Act as its Council Tax requirement for the year.

(d)     £254.86 being the amount at 4(c) above, all divided by the Council tax base at 2(b) above, calculated by the Council, in accordance with Section 31B of the Act, as the basic amount of its Council Tax for the year.

(e)     £2,279,315 being the aggregate amount of all special items referred to in Section 34(1) of the Act.

(f)      £201.34 being the amount at 4(d) above less the result given by dividing the amount at 4(e) by 2(b) 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 special item relates.

(g)     Part of the Council's area:

Being the amounts given by adding to the amount at 4(f) above the amounts of the special item or items relating to dwellings in those parts of the Council's area mentioned above divided in each case by the amount at 2(c) above, calculated by the Council, in accordance with Section 34 (3) of the Act, as the basic amounts of its Council Tax for the year for dwellings in those parts of its area to which one or more special items relate.

(h)   Part of the Council’s Area:

Amounts given by multiplying the amounts at 4(g) above by the number which, in the proportion set out in Section 5(1) of the Act, is applicable to dwellings listed in a particular valuation band divided by the number which in that proportion is applicable to dwellings listed in valuation band D, calculated by the Council, in accordance with Section 36(1) of the Act, as the amounts to be taken into account for the year in respect of categories of dwellings listed in different valuation bands.

(5)   That it be noted that for the year 2020/21 the major precepting authorities, Hertfordshire County Council and the Police and Crime Commissioner for Hertfordshire have stated the amounts in precepts issued to the Council, in accordance with Section 40 of the Local Government Act 1992, for each of the categories of dwellings in the Council’s area as indicated in the following tables.

(6)   That having calculated the aggregate in each case of the amounts at 4(h) and 5 (a) and (b) above, the Council, in accordance with Section 30 and 36 of the Local Government Finance Act 1992, hereby sets the aggregate amounts shown in the tables below as the amounts of Council Tax for 2020/21 for each part of its area and for each categories of dwellings.