Agenda item

Mover: Councillor J Philip, Finance Portfolio Holder

Councillor J Philip submitted a report regarding the Council Tax Setting for 2023/24. he advised that the Cabinet had recommended a District Council Tax increase based on Band D properties of £4.69 (2.98%) a year. The report on page 225 of the agenda also included the Town and Parish precepts and the Essex precepts for Essex County Council, Essex Police and Crime Commissioner and Essex County Fire and Rescue Service.

It was noted that Appendix C on page 232 of the agenda was incorrect and a supplementary agenda with the correct Appendix C on page 10 had been published.

Report as first moved ADOPTED

            RESOLVED:

That the revised Local Council Tax Support Scheme 2023/24 recommendations be approved.

(1)     To note that under delegated authority, the Strategic Director and Section 151 Officer, has calculated the Council Tax Base for 2023/24 for the whole Council area as 54,883.6 (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 relates as set out in Appendix A

(2)     That the following amounts be calculated for the year 2023/24 in accordance with sections 31 to 36 of the Local Government Finance Act 1992:

(a)     £116,839,907 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)     £103,758,904 being the aggregate of the amounts which the Council estimates for the items set out in Section 31A(3) of the Act

(c)     £13,081,003 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)     £238.34 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)     £4,181,627 being the aggregate amount of all special items (Parish Precepts) referred to in Section 34(1) of the Act

(f)      £162.15 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 2023/24 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 £162.15 for 2023/24, representing an increase of £4.69 (2.98%) compared to 2022/23 is not excessive and therefore there is no requirement to hold a local referendum.