Agenda item

Report of the Executive Director (Finance and Transformation) on setting the Council Tax for 2023/24.

Report of the Executive Director (Finance and Transformation) on setting the Council Tax for 2023/24.

The Council approved the 2023/24 budget at its meeting on 1 February 2023 and the purpose of the report is to set the Council tax for 2023/24.

The Borough precept amounts to £12,153,926. The County Council precept, which was agreed yesterday, is £70,434,331. The Police and Crime Commissioners precept is £10,440,369. Finally, the Parish and Town Council precepts add a further £2,031,154 which is 7%. These additional precepts are areas over which the council has no control as they are determined by the other authorities. Therefore, the Welwyn Hatfield Borough Council proportion is under 13% of the whole. Although, the Borough Council must collect the whole and then pass on over 87% of that collected.

The 2023/24 Local Government Finance Settlement was announced in February this year and does not alter the budget that was approved. The council will increase the average Band D Council Tax, excluding Parish and Town Council precepts, by £6.66, to £230.76 for 2023/24 which is 2.97%. Members will also be aware that the Council Tax increase does not reach the level where a referendum is required.

The recommendations in the report are, firstly, that the approved 2023/24 budget be noted. Secondly, that the gross tax base for 2023/24 is 44,131.8 and that the figure of 43,867.1 is the amount calculated by the council in accordance with Regulation 3 of the Local Authorities Calculation of Council Tax Base England Regulation 2012 as its council tax base for the year 2023/24, including deductions for council tax support and a collection rate of 99.4%.

The table at the top of page 4 of the report shows the tax base in each of the town and parish areas. Additionally, in accordance with statutory legislation, the Council is recommended to resolve items A-H on pages 4 and 5 of the report. noted that for the year 2023/24. 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 and are shown in the table at the bottom of page 5 and top of page 6 of the report. Additionally, the added parish precepts are shown in section 3 of the report.

It was moved by Councillor S. Boulton and seconded by Councillor T. Kingsbury.

Following debate, on being put to the meeting there voted:

RESOLVED:

(24 voting FOR and 21 AGAINST)

Voting FOR: A. Hellyer, B. Fitzsimon, B. Sarson, C. Juggins,

C. Stanbury, D. Richardson, F. Thomson, F. Wachuku, G. Ganney,

G. Michaelides, J. Bond, J. Lake, J. Boulton, J. Cragg, N. Pace, P. Smith, R. Trigg, S. Kasumu, S. Tunstall, S. Boulton, S. McNamara, T. Travell,

T. Mitchinson, and T. Kingsbury.

Voting AGAINST: D. Panter, D. Jones, F. Marsh, G. Moore, J. Broach,

J. Quinton, J. Ranshaw, J.P. Skoczylas, J. Weston, K. Thorpe, L. Crofton, L. Musk, L. Chesterman, M. Birleson, M. Holloway, M. Siewniak, P. Shah, P. Zukowskyj, R. Platt, S. Bonfante, and T. Rowse.

1)  That it be noted that the 2023/24 General Fund budget as approved by the Council meeting on 1 February is shown in Appendix A of the report.

2)  That it be noted that at the following amounts for the year 2023/24 were agreed in accordance with regulations made under Section 31B of the Local Government Finance Act 1992, as amended (the “Act”).

a)      The gross 2023/24 Tax base for the Borough is 44,131.8 equivalent Band D properties before the application of a collection rate.

b)       43,867.1 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 2023/24; 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 is recommended to resolve:

That the following amounts be calculated by the Council for the year 2023/24 in accordance with sections 31 - 36 of the Local Government Finance Act 1992. 

a)      £152,164,876 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)       £140,010,950 being the aggregate of the amounts which the Council estimates for the items set out in Section 31A(3) of the Act.

c)       £12,153,926 being the amount by which the aggregate at 2.4(a) above exceeds the aggregate at 2.4(b) above, calculated by the Council in accordance with Section 31A(4) of the Act as its Council Tax requirement for the year.

d)       £277.06 being the amount at 2.4(c) above, all divided by the Council tax base at 2.2(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)       £2,654,871 being the aggregate amount of all special items referred to in Section 34(1) of the Act.

f)        £216.54 being the amount at 2.4(d) above less the result given by dividing the amount at 2.4(e) by 2.2(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 2.4(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 2.2(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 2.4(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.

4)  That it be noted that for the year 2023/24 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.

5)  That having calculated the aggregate in each case of the amounts at 2.4(h) and 2.5 (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 2023/24 for each part of its area and for each category of dwellings.