Agenda item

Report of the Cabinet - Council Tax Setting 2024/25

(Finance & Economic Development Portfolio Holder) To consider the attached report for setting the Council Tax for 2024/25.

Minutes:

The Portfolio Holder for Finance & Economic Development, Cllr J Philip, presented a report from the Cabinet regarding the Council Tax Setting for 2024/25. Cllr J Philip advised that the Cabinet had recommended a District Council Tax increase based on Band D properties of £4.85 or 2.99% for the year. The report on page 144 of the agenda also detailed the average Town and Parish Council precept (as these varied between Parishes) and the Essex precepts for Essex County Council, Essex Police and Crime Commissioner and Essex County Fire and Rescue Service. Overall, the average Council Tax for residents in a band ‘D’ property in the District would rise by £98.42 or 4.92% in 2024/25.

 

Resolved:

 

(1)        That the calculation of the Council Tax Base for 2024/25 by the Strategic Director and Section 151 Officer under delegated authority for the whole Council area as 55,617.6 (item T in the formula in Section 31B of the Local Government Finance Act 1992, as amended) and for dwellings in those parts of its area to which a Parish Precept related as set out in Appendix A of the report be noted;

 

(2)        That the following amounts be calculated for the year 2024/25 in       accordance with sections 31 to 36 of the Local Government Finance Act        1992:

 

            (a)        £121,642,398 being the aggregate of the amounts which                                    the Council estimated for the items set out in Section 31A(2) of the Act            considering all precepts issued to it by Parish Councils;

 

            (b)        £107,788,193 being the aggregate of the amounts which the                  Council estimated for the items set out in Section 31A(3) of the Act;

 

            (c)        £13,854,205 being the amount by which the aggregate at 2(a)                    above exceeded the aggregate at 2(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)        £249.10 being the amount at 2(c) above (Item R), all divided              by Item T (the amount at (1) above, the tax base), 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)        £4,566,066 being the aggregate amount of all special items               (Parish Precepts) referred to in Section 34(1) of the Act;

 

            (f)         £167.00 being the amount at 2(c) above less the result given                       by dividing the amount at 2 (e) above by Item T (1) 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 related;

 

            (g)        That the issuing of precepts to the Council by Essex County              Council, Essex Police, Fire & Crime Commissioner and Essex Fire &                    Rescue Service in accordance with Section 40 of the Local                Government Finance Act 1992 for each of the category of dwellings in                 the Council’s area be noted;

 

            (h)        that the Council, in accordance with Sections 30 and 36 of the                      Local Government Finance Act 1992, hereby had set the aggregate              amounts in Appendix C as the amounts of Council Tax for 2024/25 for each part of its area and for each of the categories of dwellings; and

 

            (i)         that in accordance with section 52ZB of the Local Government                  Finance Act 1992, the Council had determined that the amount of                            Council Tax shown at 2(f) of £167.00 for 2024/25, which represented             an increase of £4.85 (2.99%) compared to 2023/24, was not                                    excessive and therefore there was no requirement to hold a local                 referendum.

 

Recorded Vote:

 

For the recommendation (42):

Cllrs I Allgood, C Amos, R Balcombe, N Bedford, P Bolton, R Brookes, L Burrows, E Gabbett, A Green, S Heap, S Heather, H Kane, S Kane, J Lea, A Lion, J Lucas, M Markham, T Matthews, C McCann, C McCredie, L Mead, L Morgan, R Morgan, S Murray, C Nweke, M Owen, L Paine, J Parsons, A Patel, J Philip, K Rizvi, R Sharif, D Stocker, D Sunger, B Vaz, C Whitbread, H Whitbread, J H Whitehouse, J M Whitehouse, K Williamson, D Wixley and S Yerrell.

 

Against the recommendation (0).

 

Abstentions (0).

 

Non-Voting (1):

Cllr H Kauffman, who had left the Chamber.

Supporting documents: