Decision details

Council Tax 2020/21

Decision Maker: Cabinet

Decision status: For Determination

Is Key decision?: Yes

Is subject to call in?: No

Decisions:

The subject of the decision:

 

This report sought consideration of the level of Council Tax for 2020/21 and the policy on reserves.  It also provided details of the Council's other sources of funding  - grant received from Government in the Local Government finance settlement, business rates and the requirement for the Council to generate income from a variety of projects.  For 2020/21, there were no new business rates pilots and therefore the North and West Yorkshire 75% pilot pool which was for one year in 2019/20 would finish 31 March 2020.  As a result, the Government regulations governing business rates retention would revert back to the 50% business rates pool scheme where the application submitted by North and West Yorkshire Pool on 25 October 2019 was successful.  The business rates model to be adopted ensured that authorities were no worse off in this North and West Yorkshire Pool, than they would be in a pre-2019/20 pilot pool.

 

Alternative options considered:

 

None.

 

The reason for the decision:

 

To maintain the long term viability of the Council’s finances and ensure sustainability by investing in community projects as determined by the Council’s priorities and supporting the maintenance and enhancement of service delivery. To maintain the integrity of the Council’s financial strategy.

 

The Decision:

 

That Cabinet recommends to Council:-

 

(1)       That it be noted that on 15 January 2020 Hambleton District Council calculated the Council Tax Base for 2020/21:-

 

          (a)     for the whole Council area as 37,256.42  [Item T in the formula in Section 31B 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 the attached Annex A(1).

 

(2)       That the Council has calculated the Council Tax requirement for the Council's own purposes for 2020/21 (excluding Parish precepts) as £4,265,115

 

(3)     That the following amounts be calculated for the year 2020/21 in accordance with Sections 31 to 36 of the Local Government Finance Act 1992:-

 

(a)     District/Parish Gross Expenditure

          £ 48,006,456.82    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)     District/Parish Gross Income (including Government Grants, use of Reserves and Collection Fund Surpluses etc)

          £ 42,187,844.99    being the aggregate of the amounts which the Council estimates for the items set out in Section 31A(3) of the Act

 

(c)     District/Parish Net Expenditure

          £ 5,818,611.83       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 31B of the Act)

 

(d)     Basic Amount of Tax (including average Parish Precepts)

          £ 156.1774             being the amount at 3(c) above (Item R) all divided by Item T (1(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)

 

(e)     Parish Precepts

          £ 1,553,496.87       being the aggregate of all special items (Parish precepts) referred to in Section 34(1) of the Act (as per Annex ‘A’)

 

(f)      Basic Amount of Tax (Unparished Areas)

          £114.4800              being the amount at 3(d) above less the result given by dividing the amount at 4(e) above by Item T (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 area to which no Parish precept relates

 

(4)     Major Precepting Authorities That it be noted that the North Yorkshire County Council, the North Yorkshire Fire and Rescue Authority and the Police and Crime Commissioner North Yorkshire will issue precepts to the Council in accordance with Section 40 of the Local Government Finance Act 1992 for each category of dwellings in the Council's area and this will be as indicated in the table below and at Annex A(1).

 

(5)     Council Tax Bands for All Councils

          Figures for North Yorkshire County Council, North Yorkshire Fire and Rescue Authority and Police and Crime Commissioner North Yorkshire are yet to be determined and will be reported at Council on 25 February 2020.

 

          That the Council, in accordance with Sections 30 and 36 of the Local Government Finance Act 1992, hereby sets the aggregate amounts in the tables below as the amounts of Council Tax for 2020/21 for each part of its area and for each of the categories of the dwellings.

 

          Hambleton District Council

 

          Valuation Bands

 

A

B

C

D

E

F

G

H

£

£

£

£

£

£

£

£

76.32

89.04

101.76

114.48

139.92

165.36

190.80

228.96

 

          North Yorkshire County Council – excluding Adult Social Care

          Valuation Bands

 

 

A

B

C

D

E

F

G

H

£

£

£

£

£

£

£

£

-

-

-

-

-

-

-

-

 

          North Yorkshire County Council – Adult Social Care

          Valuation Bands

 

A

B

C

D

E

F

G

H

£

£

£

£

£

£

£

£

-

-

-

-

-

-

-

-

 

          North Yorkshire Fire and Rescue Authority

 

          Valuation Bands

 

A

B

C

D

E

F

G

H

£

£

£

£

£

£

£

£

-

-

-

-

-

-

-

-

 

          Police and Crime Commissioner North Yorkshire

 

          Valuation Bands

 

A

B

C

D

E

F

G

H

£

£

£

£

£

£

£

£

-

-

-

-

-

-

-

-

 

(6)     Excessive Council Tax

          That the Council determines that the Council's basic amount of Council Tax for 2020/24 (at 3(f) above) is not excessive in accordance with the principles approved under Section 52ZB of the Local Government Finance Act 1992.

 

(7)     The appropriate amount is transferred to the Council Taxpayers Reserve to support the decision at (3) above.

 

(8)     The policy on Balances and Reserves at Annex C is approved.

Reason Key: Expenditure > £50,000;

Wards Affected: All Wards;

Other reasons / organisations consulted

None

Consultees

None

Contact: Louise Branford-White, Director of Finance (s151 Officer) Email: louise.branford-white@hambleton.gov.uk.

Report author: Louise Branford-White

Publication date: 12/02/2020

Date of decision: 11/02/2020

Decided at meeting: 11/02/2020 - Cabinet

Accompanying Documents: