Agenda item

Report of the Executive Director (Finance and Transformation).

Council received the report of the Executive Director (Finance and Transformation) on setting the Council Tax for 2024/25.

 

Council had received the 2024/25 budget at its meeting on 5 February 2024 and the purpose of the report was to set the Council Tax for 2024/25. Full Council was asked to agree the Council Tax apportionment including Parish, Town Council, Hertfordshire County Council and Police and Crime Commissioner’s precepts. The borough precept including parish precepts amounted to £12,641,873. The County Council precept which was agreed on 3 February 2024, was £73,692, 618. The Police and Crime Commissioner’s precept was £11,012,675, and the Parish and Town Council precepts were £2,217,125. The Council had no control over these additional precepts which were determined by other authorities. The Welwyn Hatfield Borough Council proportion including parishes was under 13% of the whole, although the Council was required to collect the whole Council Tax charge and then pass on over 87% of that collected. The 2024/25 Local Government Finance Settlement was announced in February this year and did not alter the budget that was approved by Council on 5 February 2024.    

 

The recommendations in the report are, firstly, that the approved 2024/25 General Fund budget be noted. Secondly, that the gross tax base for 2024/25 is 44,140.1 equivalent Band D properties before the application of a collection rate, and that 43,875.2 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 2024/25; 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. It was noted that for the year 2024/25, 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 on pages 5 and 6 of the report. Additionally, the added parish precepts are shown in section 3 of the report. In summary the average Band D Council Tax for 2024/25 for the borough, including precepts from parish councils, Hertfordshire County Council and the Police and Crime Commissioner for Hertfordshire was £2,224.89, an increase of 4.91% as set out in paragraph 8.1 of the report.

 

It was moved by Councillor Jones and seconded by Councillor Chesterman.

 

Following debate, the vote was as follows:

RESOLVED

(26 voting for, 0 against and 18 abstentions)

 

Voting for: M. Birleson, S. Bonfante, J. Bond, J. Broach, L. Chesterman, L. Crofton, S. Goldwater, R. Grewal, M. Holloway, D. Jones, F. Marsh, G. Moore, L. Musk, A. Nix, D. Panter, R. Platt, J. Quinton, T. Rowse, A. Scott, M. Siewniak, P. Shah, JP Skoczylas, K. Thorpe, C. Watson, J. Weston and P. Zukowskyj.

 

 

Abstentions:  J. Boulton, S. Boulton, J. Cragg, A. Hellyer, S. Kasumu, T. Kingsbury, J. Lake, R. Lass, S. McNamara, G. Michaelides, T. Mitchinson, N. Pace, B. Sarson, P. Smith, C. Stanbury, F. Thomson, R. Trigg and F. Wachuku.

 

1)    That it be noted that the 2024/25 General Fund budget as approved by the Council meeting on 5 February is shown in Appendix A of the report.

 

2)    That it be noted that the following amounts for the year 2024/25 were agreed in accordance with regulations made under Section 31B of the Local Government Finance Act 1992, as amended (the “Act”).

 

a) The gross 2024/25 Tax base for the Borough is 44,140.1 equivalent Band D properties before the application of a collection rate.

 

b) 43,875.2 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 2024/25; 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, Council resolved:

That the following amounts be calculated by the Council for the year 2024/25 in accordance with sections 31 - 36 of the Local Government Finance Act 1992.

 

a) £156,030,516 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) £143,388,643 being the aggregate of the amounts which the Council estimates for the items set out in Section 31A(3) of the Act.

 

c) £12,641,873 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) £288.13 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) £2,824,761 being the aggregate amount of all special items referred to in Section 34(1) of the Act.

 

f) £223.75 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.

 

	Band D Amount (£)
Ayot St Lawrence	235.53
Ayot St Peter	257.32
Essendon	342.36
Hatfield	326.64
North Mymms	274.96
Northaw & Cuffley	320.45
Welwyn	329.17
Welwyn Garden City	247.40
Woolmer Green	273.88

 

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.

 

 

Valuation Bands (£)	Band A	Band B	Band C	Band D	Band E	Band F	Band G	Band H
Ayot St Lawrence	157.02	183.19	209.36	235.53	287.87	340.21	392.55	471.06
Ayot St Peter	171.55	200.14	228.73	257.32	314.50	371.68	428.87	514.64
Essendon	228.24	266.28	304.32	342.36	418.44	494.52	570.60	684.72
Hatfield	217.76	254.05	290.35	326.64	399.23	471.81	544.40	653.28
North Mymms	183.31	213.86	244.41	274.96	336.06	397.16	458.27	549.92
Northaw & Cuffley	213.63	249.24	284.84	320.45	391.66	462.87	534.08	640.90
Welwyn	219.45	256.02	292.60	329.17	402.32	475.47	548.62	658.34
Welwyn Garden City	164.93	192.42	219.91	247.40	302.38	357.36	412.33	494.80
Woolmer Green	182.59	213.02	243.45	273.88	334.74	395.60	456.47	547.76

 

4)    That it be noted that for the year 2024/25 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.

 

Hertfordshire County Council (£)
	Band A	Band B	Band C	Band D	Band E	Band F	Band G	Band H
Ayot St Lawrence	1,123.83	1,311.14	1,498.45	1,685.75	2,060.36	2,434.97	2,809.58	3,371.50
Ayot St Peter	1,123.83	1,311.14	1,498.45	1,685.75	2,060.36	2,434.97	2,809.58	3,371.50
Essendon	1,123.83	1,311.14	1,498.45	1,685.75	2,060.36	2,434.97	2,809.58	3,371.50
Hatfield	1,123.83	1,311.14	1,498.45	1,685.75	2,060.36	2,434.97	2,809.58	3,371.50
North Mymms	1,123.83	1,311.14	1,498.45	1,685.75	2,060.36	2,434.97	2,809.58	3,371.50
Northaw & Cuffley	1,123.83	1,311.14	1,498.45	1,685.75	2,060.36	2,434.97	2,809.58	3,371.50
Welwyn	1,123.83	1,311.14	1,498.45	1,685.75	2,060.36	2,434.97	2,809.58	3,371.50
Welwyn Garden City	1,123.83	1,311.14	1,498.45	1,685.75	2,060.36	2,434.97	2,809.58	3,371.50
Woolmer Green	1,123.83	1,311.14	1,498.45	1,685.75	2,060.36	2,434.97	2,809.58	3,371.50

 

 

 

 

 

 

 

 

 

 

 

Police and Crime Commissioner for Hertfordshire (£)
	Band A	Band B	Band C	Band D	Band E	Band F	Band G	Band H
Ayot St Lawrence	167.33	195.22	223.11	251.00	306.78	362.56	418.33	502.00
Ayot St Peter	167.33	195.22	223.11	251.00	306.78	362.56	418.33	502.00
Essendon	167.33	195.22	223.11	251.00	306.78	362.56	418.33	502.00
Hatfield	167.33	195.22	223.11	251.00	306.78	362.56	418.33	502.00
North Mymms	167.33	195.22	223.11	251.00	306.78	362.56	418.33	502.00
Northaw & Cuffley	167.33	195.22	223.11	251.00	306.78	362.56	418.33	502.00
Welwyn	167.33	195.22	223.11	251.00	306.78	362.56	418.33	502.00
Welwyn Garden City	167.33	195.22	223.11	251.00	306.78	362.56	418.33	502.00
Woolmer Green	167.33	195.22	223.11	251.00	306.78	362.56	418.33	502.00

 

 

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 2024/25 for each part of its area and for each categories of dwellings.

 

Part of the Council's Area (£)
	Band A	Band B	Band C	Band D	Band E	Band F	Band G	Band H
Ayot St Lawrence	1,448.18	1,689.55	1,930.92	2,172.28	2,655.01	3,137.74	3,620.46	4,344.56
Ayot St Peter	1,462.71	1,706.50	1,950.29	2,194.07	2,681.64	3,169.21	3,656.78	4,388.14
Essendon	1,519.40	1,772.64	2,025.88	2,279.11	2,785.58	3,292.05	3,798.51	4,558.22
Hatfield	1,508.92	1,760.41	2,011.91	2,263.39	2,766.37	3,269.34	3,772.31	4,526.78
North Mymms	1,474.47	1,720.22	1,965.97	2,211.71	2,703.20	3,194.69	3,686.18	4,423.42
Northaw & Cuffley	1,504.79	1,755.60	2,006.40	2,257.20	2,758.80	3,260.40	3,761.99	4,514.40
Welwyn	1,510.61	1,762.38	2,014.16	2,265.92	2,769.46	3,273.00	3,776.53	4,531.84
Welwyn Garden City	1,456.09	1,698.78	1,941.47	2,184.15	2,669.52	3,154.89	3,640.24	4,368.30
Woolmer Green	1,473.75	1,719.38	1,965.01	2,210.63	2,701.88	3,193.13	3,684.38	4,421.26