Agenda item

The Council considered the report of the Interim Director of Resources setting out the total amount to be raised from Council Tax for the forthcoming year.  This was known as the Council Tax precept (Council Tax Requirement) for Maldon District Council and formed part of the funding that supported the services provided by the Council.

The Interim Director of Resources explained the difference between the three reports and advised that this report took into account the precepts for the whole of the District and legislation set out the way that the resolution should occur.  Members were advised of the following minor amendments to the report:

·                 that the figure on page 120 Section 3(b) should read £27,660,695 as the government grant should have been included and was not in the figure originally reported. 

·                 that the figure shown in Section 3(e) should be rounded up to £1,383,356.

In response to a question regarding whether her earlier declaration of interest in respect of Agenda Item 9 would cover all three reports (items 9a, 9b and 9c), the Chairman advised Councillor Mrs P A Channer that it would.

The Chairman informed the Council that in accordance with Procedure Rule 13 (5) this decision required a recorded vote.  The Chairman put the recommendations as set out in the report with the minor amendments as outlined by the Interim Director of Resources to the Council and the voting was as follows:

For the recommendation:

Councillors Mrs B F Acevedo, J P F Archer, E L Bamford, H M Bass, B S Beale,
R G Boyce, A T Cain, Mrs P A Channer, R P F Dewick, M F L Durham, A S Fluker, M S Heard, Miss M R Lewis, M R Pearlman, R Pratt, S J Savage,
Mrs M Shaughnessy, Rev. A E J Shrimpton, D M Sismey, A K M St. Joseph,
Mrs M E Thompson and Miss S White.

Against the recommendation:

None.

Abstention:

Councillor P G L Elliott.

The recommendations were therefore agreed.

RESOLVED

(i)              that Maldon District Council’s Council Tax Requirement for 2017 / 18 is set at £4,472,307;

(ii)            that the Maldon District Council’s Band D Council Tax (excluding Parish precepts) is set at £187.37, reflecting an increase of £5, all other bands being determined in accordance with the relevant Sections of the Local Government Finance Act 1992, as amended;

(iii)          that the precept demands and level of Band D Council Tax of the Essex County Council, the Office of the Police and Crime Commissioner for Essex (OPCC), the Essex Fire Authority 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;

(iv)          that it be noted that at its meeting on 15 December 2016 the Council calculated its Council Tax Base for the year 2017/18:

(a)     for the whole district as 23,868.70 [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:

(v)            that the Council Tax Requirement for the Council’s own purposes for 2017 / 18 (excluding Parish precepts) is £4,472,307

(vi)          that the following amounts be calculated by the Council for the year 2017 / 18 in accordance with new Sections 31 to 36 of the Act:

(a)     £33,516,356           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)     £27,660,693           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)     £5,855,663             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)     £245.33                  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)     £1,383,356             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)     £187.37                  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 2017/18

being the amounts given 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

being the amounts given by multiplying the amounts at 2(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.

(vii)        that it be noted for the year 2017 / 18 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:

(viii)      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 2017/18 for each part of its area and for each of the categories of dwelling shown in Table A attached.

(ix)          that the Council’s basic amount of Council Tax for 2017/18 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 2016/17 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.

Please see Table A overleaf.

TABLE A (DRAFT subject to final confirmation of precepts)