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Agenda item

Council Tax 2023-24 (Agenda item 13)

Report of Councillor Phil Cowen, Executive Member for Finance, Revenue & Benefits.

Minutes:

Councillor Cowen, the Executive Member for Finance, Revenue & Benefits presented the report.

The report reflected on the decisions reached by the Police and Crime Commissioner and Norfolk County Council in setting their precept and council tax level respectively and Breckland Cabinet’s resolution at the 6 February Cabinet meeting.

In addition, the commentary sets out the special expenses and the resolutions that were utilised in the various calculations behind the council tax setting process. The Appendices to the report were highlighted and the recommendations were read aloud.

The recommendations were seconded by Councillor Kybird.

Councillor Birt stated that he would be voting against these recommendations.

MEMBER	FOR	AGAINST	ABSTAIN
CLLR ASHBY (left the meeting before the final vote was taken)
CLLR ASKEW	x
CLLR ATTERWILL		x
CLLR BAMBRIDGE	x
CLLR BIRT		x
CLLR BORRETT	x
CLLR BOWES	x
CLLR BRAME	APOLOGIES
CLLR BRINDLE		x
CLLR BUSHELL	X
CLLR MARION CHAPMAN-ALLEN	X
CLLR SAM CHAPMAN-ALLEN	X
CLLR CLARKE		X
CLLR CLAUSSEN	X
CLLR COWEN	X
CLLR CRANE	X
CLLR DALE	X
CLLR DOWLING		x
CLLR DUFFIELD	X
CLLR DUIGAN	X
~~CLLR EAGLE~~
CLLR GILBERT	APOLOGIES
~~CLLR GREY~~
~~CLLR HAMBIDGE~~
CLLR HARVEY	APOLOGIES
~~CLLR HEWETT~~
CLLR JAMES	X
CLLR JERMY		X
CLLR KIDDELL	X
~~CLLR KIDDLE-MORRIS~~
CLLR KYBIRD	X
CLLR LAND		X
CLLR MARTIN	X
CLLR MONUMENT	X
CLLR MORTON		X
CLLR NAIRN	X
CLLR NUNN (left the meeting before the final vote was taken)
~~CLLR OLIVER~~
CLLR PLUMMER	X
CLLR SHERWOOD	X
CLLR SUGGITT	X
CLLR TAYLOR (left the meeting before the final vote was taken)
CLLR TERRY		X
CLLR TURNER	X
CLLR WEBB	X
CLLR WICKERSON		X
CLLR WILKIN	X
CLLR WILKINSON	X
TOTAL:	26	10	0

Subject to 26 votes in favour, 10 against and no abstentions, it was:

RESOLVED that:

1. the special expenses for 2023-24 (at paragraph 1.3 of the report) be approved; and

2. the formal Council Tax resolutions for 2023-24 (at paragraph 1.4.1 to 1.4.5 of the report as set out below) be approved.

1.4.1 It is to be noted that on 22 February 2023 the Council has calculated: -

a) the Council Tax Base 2023-24 for the whole Council area as 45,925.2 (item T in the regulations made under Section 33(5) of the Local Government Finance Act 1992, as amended) and

b) for dwellings in those parts of its area to which a Parish precept relates as in the attached Appendix A of the report.

1.4.2 Calculate that the Council Tax requirement for the Council’s own purposes for 2023-24 (excluding Parish precepts and special expenses) is £4,988,887.

1.4.3 That the following amounts be calculated by the Council for the year 2023-24 in accordance with Sections 31 to 36 of the Local Government Finance Act 1992 as amended (the Act):-

a)	£78,057,150.94	being the aggregate of the amounts which the Council estimates for the expenditure items set out in Section 31A(2) of the Act;
b)	£68,007,219.00	being the aggregate of the amounts which the Council estimates for the income items set out in Section 31A(3) of the Act;
c)	£10,049,931.94	being the amount by which the aggregate at 1.4.3(a) above exceeds the aggregate at 1.4.3(b) above, calculated by the Council, in accordance with Section 31A(4) of the Act, as its Council Tax requirement for the year;
d)	£218.83	being the amount at 1.4.3(c) above, divided by the amount at 1.4.1(a) 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);
e)	£5,061,044.94	being the aggregate amount of all special items (including Parish precepts) referred to in Section 34(1) of the Act (as per the attached Appendix A of the report);
f)	£108.63	being the amount at 1.4.3(d) above less the result given by dividing the amount at 1.4.3(e) above by the amount at 1.4.1(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;
g)	The figures shown in Appendix Bof the report, being the amounts given by adding to the amount at 1.4.3(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 1.4.1(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;
h)	The figures shown in Appendix Cof the report, being the amounts given by multiplying the amounts at 1.4.3(f) and 1.4.3(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.

1.4.4 That it be noted that for the year 2023-24 the Norfolk County Council and Norfolk Police & Crime Commissioner 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:

	Band	Band	Band	Band
	A	B	C	D
NCC	£1,061.76	£1,238.72	£1,415.68	£1,592.64
NPCC	£201.96	£235.62	£269.28	£302.94

	Band	Band	Band	Band
	E	F	G	H
NCC	£1,946.56	£2,300.48	£2,654.40	£3,185.28
NPCC	£370.26	£437.58	£504.90	£605.88

1.4.5 That having calculated the aggregate in each case the amounts at 1.4.3(h) and 1.4.4 above, the Council, in accordance with Section 30(2) of the Local Government Finance Act 1992, hereby sets the amounts shown in Appendix D of the report as the amount of Council Tax for 2023-24 of the categories of dwellings shown.

Supporting documents: