Agenda item

(Finance, Qualis Client & Economic Development Portfolio Holder) To consider the attached report.

Mover: Councillor J Philip, Finance Qualis Client and Economic Development Portfolio Holder

Councillor J Philip presented a report regarding the Council Tax Setting 2022/23. He advised that a supplementary agenda had been published due to a slight discrepancy in the precepts for Theydon Garnon Parish, therefore Appendix B and Appendix C referred to in the main agenda on pages 239 and 240 should be replaced with those published in the supplementary agenda.

He advised that the Cabinet had recommended a District Council Tax increase based on Band D properties of £5.00 a year which equated to less than 2 pence a day. The report also included the Town and Parish precepts and the Essex precepts for the Essex County Council, Essex Police and Crime Commissioner and Essex County Fire and Rescue Service.

Report as first moved ADOPTED

            RESOLVED:

(1)     To note that under delegated authority, the Strategic Director and Section 151 Officer, had calculated the Council Tax Base for 2022/23 for the whole Council area as 54,865.3 (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 relates as set out in Appendix A (attached to the agenda).

(2)     That the following amounts be calculated for the year 2022/23 in accordance with sections 31 to 36 of the Local Government Finance Act 1992:

(a)    £111,981,897 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)    £99,455,621 being the aggregate of the amounts which the Council estimates for the items set out in Section 31A(3) of the Act;

(c)     £12,526,276 being the amount by which the aggregate at 2(a) above exceeds 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)    £228.31 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)    £3,887,186 being the aggregate amount of all special items (Parish Precepts) referred to in Section 34(1) of the Act;

(f)      £157.46 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 relates;

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

(h)    That the Council, in accordance with Sections 30 and 36 of the Local Government Finance Act 1992, hereby sets the aggregate amounts in Appendix C as the amounts of Council Tax for 2022/23 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 determines that the amount of Council Tax shown at 2 (f) of £157.46 for 2022/23, representing an increase of £5.00 compared to 2021/22 was not excessive and therefore there was no requirement to hold a local referendum.