Agenda item

RESOLVED

(v)      that Maldon District Council’s Council Tax Requirement for 2023 / 24 is set at £5,663,960;

(vi)             that the Maldon District Council’s Band D Council Tax (excluding Parish precepts) is set at £218.75, reflecting an increase of £6.35 (2.99%), all other bands being determined in accordance with the relevant Sections of the Local Government Finance Act 1992, as amended;

(vii)          that the precept demands and level of Band D Council Tax of the Essex County Council, the Essex Police, Fire and Crime Commissioner Fire and Rescue Authority for both Police and Fire, and the various Parish Councils within the District be determined as set out in the report, all other bands being determined in accordance with the relevant Sections of the Local Government Finance Act 1992, as amended;

(viii)          that the Council calculate its Council Tax Base for the year 2023 / 24 as follows:

(a)      for the whole district as 25,892.3 Item T in the formula in Section 31B of the Local Government Finance Act 1992 (the Act), as amended by the Localism Act 2011; and

(b)       for dwellings in those parts of its district to which a Parish precept relates as listed below:

1.       Calculate that the Council Tax Requirement for the Council’s own purposes for 2023/24 (excluding Parish precepts) is £5,664,960.

2.       That the following amounts be calculated by the Council for the year 2022 / 23 in accordance with new Sections 31 to 36 of the Act as amended:

(a)     £28,877,311          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 (i.e. gross expenditure including Parish precepts)

(b)     £21,560,384          being the aggregate of the amounts which the Council estimates for the items set out in Section 31A(3) of the Act (i.e. gross income including government grants)

(c)     £7,316,927           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) (i.e. Council Tax Requirement including Parish precepts).

(d)     £282.59                  being the amount at 3(c) above (Item R) divided by the amount at 1(a) above (Item T), calculated by the Council, in accordance with Section 31B of the Act, as the basic amount of its Council Tax for the year (i.e. average Band D Council Tax including Parish precepts)

(e)     £1,652,967            being the aggregate amount of all special items (Parish precepts) referred to in Section 34(1) of the Act (i.e. Parish Council precepts)

(f)      £218.75                  being the amount at 3(d) above less the result given by dividing the amount at 3(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 special item relates (i.e. District Council Band D Council Tax excluding Parish precepts).

(g)     Basic Amount of Council Tax by Parish 2023 / 24

These amounts are calculated by adding to the amount at 3(f) above, the amounts of the special item or items relating to dwellings in those parts of the Councils area mentioned above divided in each case by the amount at 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)        Calculation of Basic Amounts of Council Tax by Parish for Different Valuation Bands

These amounts are calculated by multiplying the amounts at 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.

That it be noted for the year 2023 / 24 the major precepting authorities have issued 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 as indicated in the table below:

* Essex Police, Fire and Crime Commissioner Fire and Rescue Authority

5.    That, having calculated the aggregate in each case of the amounts at 3(h) and 4 above, the Council, in accordance with Sections 30 and 36 of the Local Government Finance Act 1992 as amended, hereby sets the following amounts as the amounts of Council Tax for the year 2023 / 24 for each part of its area and for each of the categories of dwelling shown in Table A attached.

6.    Determines that the Council’s basic amount of Council Tax for 2023 / 24 is not excessive in accordance with the principles approved under Section 52ZB of the Local Government Finance Act 1992, as amended.

As the billing authority, the Council has not been notified by a major precepting authority that its relevant basic amount of Council Tax for 2023 / 24 is excessive and that the billing authority is not required to hold a referendum in accordance with Section 52ZK of the Local Government Finance Act 1992, as amended.