Agenda item

To receive a report from the Chief Executive and the S.151 Officer.

The Chairman invited Cllr Nick Botterill, Cabinet Member for Finance, Development Management, and Strategic Planning, to present a report on the calculation and setting of council tax for the year 2025/26.

Cllr Botterill moved the proposals set out in the report, which were seconded by Cllr Richard Clewer, Leader of the Council.

There were no comments from group leaders, or any further debate.

It was therefore,

Resolved:

1)    It be noted that on 12 December 2024 a Record of Officer Decision was made to approve the Council Tax Base 2025/26 for the whole Wiltshire Council area as 195,453.54 [Item T in the formula in Section 31B(3) of the Local Government Finance Act 1992, as amended (the "Act")] and for dwellings in those parts of its area to which a Parish precept relates as in the attached Appendix.

2)    To calculate that the Council Tax requirement for the Council's own purposes for 2025/26 (excluding parish precepts) is £ 368,818,875.44.

3)    That the following amounts be calculated for the year 2025/26 in accordance with Sections 31 to 36 of the Act:

a) £1,226,625,772.64 (Gross Revenue Expenditure including transfers to reserves, parish precepts and any collection fund deficit) 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) £663,791,900.00 (Gross Revenue Income including transfers from reserves, General Government Grants and any collection fund

surplus) being the aggregate of the amounts which the Council estimates for the items set out in Section 31A(3) of the Act.

c) £562,833,872.64 (Net Revenue Expenditure including parish precepts) 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 31A(4) of the Act).

d) £2,068.18 (Wiltshire Council band D tax plus average Town & Parish Councils Band D Council Tax) being the amount at 3(c) above

(Item R), all divided by Item T (2 above), calculated by the Council, in accordance with Section 31B(1) of the Act, as the amount of its

Council Tax for the year (including Parish precepts), as shown below:

e) 35,413,785.64 (Aggregate of Town & Parish Council Precepts) 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).

f) £1,886.99 (band D Council Tax for Wiltshire Council purposes only) being the amount at 3(d) above less the result given by dividing the amount at 3(e) above by Item T (2 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, as shown below:

In accordance with the constitution there was a recorded vote.

Votes for the motion (75)

Votes against the motion (1)

Votes in abstention (0)

Details of the recorded vote are attached to these minutes.