Meeting documents

Councillor Mordue

Cabinet Member for Finance and Resources

To consider the attached report.

The Council received a report on the amounts of Council Tax that would be payable by residents of the District during 2019/20, based upon the approved budgets set by the relevant local authorities and the Police and Fire Authorities which made up the total Council Tax bill.  The information contained in the report had been based upon a District precept of £11,314,900, resulting in a District Council Tax of £154.06.

At the time of issuing the Council agenda, the precepts for the Police and Crime Commission, Buckinghamshire County Council and the Bucks and Milton Keynes Fire Authority were unresolved and the figures contained in the report were provisional and might be subject to change.

The Council had determined income and expenditure plans for 2019/2020 that would result in a precept requirement for District expenditure of £11,314,900 and for Aylesbury Special Expenses of £902,300.  The Tax base for 2018/2019 was again based upon actual levels of Council Tax discount and housing growth, and had increased by 1.30%.

The following amounts for the year 2019/2020 had been determined under delegated powers in accordance with Regulations made under Section 31B(3) of the Local Government Finance Act, 1992:-

(A)          The Council tax Base for 2019/2020 for the whole Council area as 73,446.83 being the amount calculated by the Council in accordance with Regulation 3 of the Local Authorities (Calculation of Council Tax Base) Regulations 1992.

(B)          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 related, as detailed in Appendix B to these Minutes.

It was proposed by Councillor Mordue and seconded by Councillor Mills that the report recommendations be approved and adopted.

As required by Council Procedure Rules and Statutory Regulations, a recorded vote was taken on the Council Tax Setting resolutions and the voting was as follows:-

FOR:  Councillors B Adams, C Adams, N Blake, Bond, Bowles, Mrs Bloom, Mrs Brandis, Branston, B Chapple OBE, Christensen, Mrs Chapple, Chilver, A Cole, S Cole, Everitt, Fealey, Mrs Glover, Mrs Harrison, Hawkett, Hussain, Irwin, Mrs Jenkins, Khan, King, Lambert, Mrs Macpherson, Mills, Moore, Mordue, Mrs Morgan, Newcombe, Mrs Paternoster, Poll, Powell, Raja, Rand, Raven, Mrs Renshell, Mrs Russel, Stamp, Sir Beville Stanier, Town, Mrs Ward, Whyte and Winn.

AGAINST:  There were none.

ABSTENTIONS:  Councillors Bateman, Huxley and Stuchbury.

RESOLVED –

(1) That the following amounts be calculated for the year 2019/2020 in accordance with Sections 31 to 36 of the Local Government Finance Act, 1992:-

(a) £75,119,355.20 being the aggregate of the amounts of expenditure which the Council estimates for the items set out in Section 31A (2) of the Act.

(b) £56,815,358.20   being the aggregate of the amounts of income which the Council estimates for the items set out in Section 31A (3) of the Act.

(c) £18,303,997.00   being the amount by which the aggregate at 3.1(a) above exceeds the aggregate at 3.1(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 31B of the Act).

(d) £249.21               being the amount at 3.1(c) above (Item R), all divided by the amount at 2.3(a) above, calculated by the Council, in accordance with Section 31B of the Act, as the basic amount of its Council Tax for the year (including parish precepts and special expenses).

(e) £6,989,097.00     being the aggregate amount of all special items (including parish precepts and special expenses) referred to in Section 34(1) of the Act.

(f) £154.06               being the amount at 3.1(d) above less the result given by dividing the amount at 3.1(e) above by the amount at 2.3(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 area to which no Parish precept or special item relates.

(g) Appendix A         sets out those amounts which are calculated by adding to the amount at 3.1(f) above, the amounts of the special item or items relating to dwellings in those parts of the Council’s area divided in each case by the amount at 2.3(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.

(h) Appendix B sets out those amounts which are calculated by multiplying the amounts at 3.1(f) and 3.1(g) (see Appendix A) by the number which, in the proportion set out in Section 5 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.

(2) That it be noted that for the year 2019/2020 Buckinghamshire County Council, Buckinghamshire and Milton Keynes Fire Authority and the Police and Crime Commissioner for Thames Valley had indicated the following amounts as precepts to be 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:-

(3) That, having calculated the aggregate in each case of the amounts at (1) (h) (see Appendix B) and (2) above, the Council, in accordance with Section 30(2) of the Local Government Finance Act, 1992, hereby sets the following amounts shown at Appendix C as the amounts of Council tax for the year 2019/2020 for each of the categories shown.

NOTE: Where disabled persons relief is granted, the tax chargeable drops one band. In the case of properties in Band A, the reduced charge is calculated as 5/9 of the Band D tax.

Appendix D gives brief notes to clarify the definitions used in paragraph 3 of the resolution and to illustrate the local impact of the Council Tax proposals.