Council Tax 2011-2012 (Agenda item 5)
The Council is asked to pass a formal resolution on the setting of the Council Tax.
The Executive Member for Corporate Resources introduced the report.
He was pleased to announce that following some high level lobbying with the Department for Communities & Local Government by Breckland’s Leader and the Leader of South Holland, the final settlement had increased from what had been previously advised. The overall increase in settlement was £217,356 which included a transition grant of £208,153. Therefore, it was no longer necessary to draw from the Council’s Reserves to balance the budget. Breckland Council was mindful of providing quality services at an affordable cost and would continue to seek new opportunities and methods to continue to improve efficiency.
As was explained at the Council meeting on 27 January 2011, the Council Tax had been frozen for 2011/12. Norfolk County Council and the Police had also confirmed the freeze.
Breckland continued to have the lowest Council Tax in the country with Band D properties at £64.05.
Being the collecting authority, on behalf of the Police Authority and Norfolk County Council, it was also Breckland’s responsibility to set the overall Council Tax to enable the authority to send out the bills. While the overall Council Tax invoice reflected the total from these authorities, it was worth noting that Breckland Council’s share was less than 5% of the total bill.
The Head of Finance stated that when the estimates were originally approved the Council had only received the draft settlement from Government. Subsequently, the final settlement had increased by over £217,000. This meant that Breckland would no longer need to draw on its General Fund. Other than that the budget would remain the same as previously approved.
The amounts to be charged as a Special Expense for the provision of public lighting services for the four parishes were highlighted.
The formal Council Tax resolutions had been set out in section 3.4 of the report. Approval of the resolutions would enable the Council Tax bills to be issued.
There were a number of appendices attached to support the resolutions. Appendix C highlighted the Breckland element plus the Parish element of the Council Tax for 2011/12, shown for each Parish and for each Valuation Band.
The Opposition Leader had no doubt in his mind that the Government was cutting everything far too quickly and was picking on local government as a ‘scape goat’. There were authorities all over the country having to deal with meagre settlements. He felt that with all these cuts there was bound to be diminution in service provision and the vulnerable and the needy would be the ones to suffer the most.
Cllr Borrett felt that the opinions made by the Opposition Leader were quite in appropriate as none of the points raised had anything to do with the budget.
The Leader stated that Breckland Council had gone to great lengths to retain the lowest Council Tax. He agreed that drastic cuts have had to be made nationally given the state of public finances but in terms of the vulnerable and the needy Norfolk County Council was doing all it could to help. Likewise, Breckland Council was not about to cut services.
As a retiring Member, Cllr Labouchere had been very proud to work for such a credible Council. He congratulated the financial wizards behind the setting of the budget as they had achieved what he and his fellow Councillors had set out in their Manifesto. He also congratulated the Leader on running such a successful Council that invested wisely. He felt that everyone involved deserved a pat on the back and once again thanked the Leader and his Cabinet.
Subject to two abstentions, it was:
1) the formal Council Tax resolutions for 2011/12 be approved;
2) the Special Expenses for 2011-2012, as set in paragraph 3.3 of the report, be approved;
3) it be noted that the Council has calculated the following amounts for the year 2011-2012 in accordance with regulations made under Section 33(5) of the Local Government Finance Act 1992:-
a) £43,248.32 being the amount calculated by the Council, in accordance with Regulation 3 of the Local Authorities (Calculation of Council Tax Base) Regulations 1992 as amended by Statutory Instruments 2003/3012 & 2003/3181 made under the Local Government Act 2003, as its Council Tax base for the year;
b) the figures shown in Appendix A to the report, 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.
4) the following amounts be now calculated by the Council for the year 2011-2012 in accordance with Sections 32 to 36 of the Local Government and Finance Act 1992 as amended:-
a) £75,300,760 being the aggregate of the amounts which the Council estimates for the items set out in Section 32(2)(a) to (e) of the Act;
b) £60,776,573 being the aggregate of the amounts which the Council estimates for the items set in Section 32(3)(a) to (c) of the Act;
c) £14,524,187 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 32(4) of the Act, as its budget requirement for the year;
d) £9,369,325 being the aggregate of the sums which the Council estimates will be payable for the year into its general fund in respect of redistributed non-domestic rates, revenue support grant, increased by the amount of the sums which the Council estimates will be transferred in the year from its collection fund to its general fund in accordance with Section 97(3) of the Local Government Finance Act 1988 (council tax surplus);
e) £119.19 being the amount at 4(c) above less the amount at 4(d) above, all divided by the amount at 3(a) above, calculated by the Council, in accordance with Section 33(1) of the Act, as the basic amount of its council tax for the year;
f) £2,384,807 being the aggregate amount of all special items referred to in Section 34(1) of the Act;
g) £64.05 being the amount at 4(e) above less the result given by dividing the amount of 4(f) above by the amount at 3(a) 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 areas to which no special item relates;
h) the figures shown in Appendix B to the report, being the amounts given by adding to the amount at 4(g) 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 3(b) 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;
i) the figures shown in Appendix C to the report, being the amounts given by multiplying the amounts at 4(g) and 4(h) 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) it be noted that for the year 2011-2012 the Norfolk County Council and Police Authority have stated the following amounts in precepts issued to the Council, in accordance with Section 40 of the Local Government Finance Act 1992, for each of the categories of dwellings shown below:-
Norfolk County Council Police Authority
Band A £763.38 £127.44
Band B £890.61 £148.68
Band C £1017.84 £169.92
Band D £1,145.07 £191.16
Band E £1,399.53 £233.64
Band F £1,653.99 £276.12
Band G £1,908.45 £318.60
Band H £2,290.14 £382.32
6) that having calculated the aggregate in each case the amounts at 4(i) and 5 above, the Council, in accordance with Section 30(2) of the Local Government Finance Act 1992, hereby sets the amounts shown in Appendix D to the report, as the amount of Council Tax for 2011-2012 of the categories of dwellings shown.
- Council Tax 2011 - 2012, item 23. PDF 88 KB
- Appendix A - Council Tax Base Report, item 23. PDF 40 KB
- Appendix B - BC plus parishes Band D, item 23. PDF 33 KB
- Appendix C - BC plus parishes C Tax, item 23. PDF 36 KB
- Appendix D - BC and NPA and NCC C Tax, item 23. PDF 36 KB
- Appendix E council tax resolution definitions, item 23. PDF 34 KB