Agenda item

Proposed Council Tax Resolution

Meeting of Budget Meeting, Council, Tuesday 25 February 2014 10.30 am (Item 21c))

Report by Michael Hudson, Associate Director - Finance

Minutes:

At the Chairman’s invitation and on behalf of the Leader, Cllr Dick Tonge, Cabinet member for Finance, Performance, Risk, Procurement and Welfare Reform presented a report which detailed the various calculations in the prescribed format to enable Council to approve the council tax requirement for 2014/15.

Cllr Tonge drew Council’s attention to a correction at page 148 of the Summons – Paragraph C to read:

C) Exclude only those with savings of more than £10,000 from the scheme.

Using the tax base approved by Cabinet on 17 December 2013 of 167,334.47 band D equivalent households, and the net budget requirement of £333.063 million (of which £204.555 million is funded by council tax) gave a band D council tax for 2014/2015 of £1,222.43.

On being proposed by Cllr Tonge and seconded by the Leader, it was

Resolved:

1. It be noted that on 17 December 2013 the Council calculated:

(a) the Council Tax Base 2014/2015 for the whole Council area as 167,334.47 [Item T in the formula in Section 31B(3) of the Local Government Finance Act 1992, as amended (the "Act")] and,

(b) for dwellings in those parts of its area to which a Parish precept relates as in Appendix 2.

2. Calculate that the Council Tax requirement for the Council’s own purposes for 2014/2015 (excluding Parish precepts) is £204.555 million.

3. That the following amounts be calculated for the year 2014/2015 in accordance with Sections 31 to 36 of the Act:

(a)	£910,530,538.42	(Gross Revenue Expenditure including parish precepts) 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)	£563,994,000.00	(Revenue Income) being the aggregate of the amounts which the Council estimates for the items set out in Section 31A(3) of the Act.
(c)	£346,536,538.42	(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)	£1,302.95	(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 basic amount of its Council Tax for the year (including Parish precepts), as shown below:

Band A

Band

868.63

1,013.41

1,158.17

1,302.95

1,592.49

1,882.04

2,171.58

2,605.90

(e)

£13,473,538.42

(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)

£1,222.43

(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:

Band A

Band B

Band

814.95

950.78

1,086.60

1,222.43

1,494.08

1,765.73

2,037.38

2,444.86

4. That the Council approves and gives future delegated authority to amend the scheme in accordance with the Department of Work and Pensions annual up-rating and the Department for Communities and Local Government Default scheme.

Recorded Votes

In accordance with the Local Authorities (Standing Orders) (England) (Amendment) Regulations 2014 which required a recorded vote taken of the Council’s decision on setting the council tax, the voting was recorded as follows:

For the motion (72):

Clls Alan MacRae, Allison Bucknell, Andrew Davis, Bill Moss, Brian Dalton, Bridget Wayman, Charles Howard, Chris Hurst, Christine Crisp, Christopher Newbury, Christopher Williams, David Jenkins, Dennis Drewett, Desna Allen, Ernie Clark, Fluer de Rhe-Philipe, Fred Westmoreland, George Jeans, Glenis Ansell, Gordon King, Graham Payne, Graham Wright, Howard Marshall, Ian McLennan, Ian Tomes, Ian West, Jacqui Lay, Jane Scott OBE, Jemima Milton, Jerry kunkler, John Knight, John Noeken, John Smale, John Smale, John Thomson, John Walsh, Jon Hubbard, Jonathon Seed, Julian Johnson, Keith Humphries, Laura Mayes, Linda Packard, Liz Bryant, Magnus Macdonald, Mark Connolly, Mark Packard, Mary Champion, Mary Douglas, Mike Hewitt, Mollie Groom, Nick Blakemore, Nick Watts, Nina Phillips, Pat Aves, Paul Oatway QPM, Peter Edge, Peter Evans, Peter Hutton, Philip Whitehead, Pip Ridout, Richard Britton, Richard Clewer, Richard Gamble, Richard Tonge, Ricky Rogers, Roy While, Sheila Parker, Simon Jacobs, Stephen Oldrieve, Sue Evans, Toby Sturgis, Tony Deane, Tony Trotman.

Against the motion (4):

Cllrs David Politt, Helen Osborn, Jeff Osborn, Trevor Carbin.

Abstention (1):

Cllr Chris Caswill.

Supporting documents: