Agenda item - Council Tax and Budget Setting 2023-24

Agenda item

Council Tax and Budget Setting 2023-24

Minutes:

In accordance with Council Procedure Rule 17.4.1, an extension of time was given to Councillor John Burden and an equal amount of time to Cllr Jordan Meade.

 

The Chief Executive reminded Members that all individual votes in relation to the budget and any amendments thereto would be recorded as required by legislation.

 

It was moved by Cllr John Burden and seconded by Cllr Lee Croxton that:-

 

the motion before Council as set out in the order paper be approved.

 

The motion was put to the meeting and declared to be carried by 23 votes to 15:-

 

For the motion

Against the motion

Abstain

The Worshipful the Mayor

Cllrs: Bungar, Burden, Caller, Craske, Croxton, Francis, Gow, Hayre, Khabra, L Milner, Mochrie-Cox, Morley, Mulheran, Rana, C Rolles, L Rolles, Sangha, Singh, Sullivan, Thandi, Thompson, Wallace.

 

Cllrs: Bains, Broadley, Dibben, A Elliott, E Elliott, Harding, Hills, Hoskins, Jassal, Lane, Meade, Morton, Pearton, Tiran, Wardle.

Cllrs: D Ashenden, H Ashenden, Pritchard, Rice.

 

It was therefore resolved that:-

 

1. Itbe notedthat on5 January2023 theDirector (CorporateServices) calculated;

 

(a)

the Council Tax Base 2023-24 for the whole Council area as 35,266.50 Band D equivalent properties, in accordance with Regulation 3 of the Local Authorities (Calculation of Council Tax Base) Regulations 1992 made underSection 31B of the Local Government Finance Act 1992 as amended bySection 74 of the LocalismAct 2011.

 

(b)

fordwellings inthose partsof itsarea towhich aParish preceptrelates asset outbelow;

 

 

Partof theCouncil's area:

Units

Cobham

674.83

Higham

1,598.47

Luddesdown

103.72

Meopham

3,065.80

Shorne

1,152.17

Vigo

724.20

Gravesham & Northfleet

27,947.31

Total

35,266.50

 

2

Calculatethat theCouncil Taxrequirement forthe Council'sown purposesfor 2023-24 (excludingParish precepts)is £7,915,920(£224.46 perBand D Property).

 

 

3

That the following amounts be calculated by the Council for the year 2023-24 in accordance withSections 31to 36of the Local GovernmentFinance Act1992 asamended bySection 74

ofthe LocalismAct 2011:

 

(a)

£80,829,060

being the aggregate of the amounts which the Council estimates for the items set out in Section 31A(2)of the Act taking into accountall precepts issued to it byParish Councils.

 

 

(b)

 

£72,397,420

being theaggregate of theamounts whichthe Council estimatesfor theitems setout in Section 31A(3) of the Act.

 

 

(c)

 

£8,431,640

being theamount bywhich theaggregate at3(a) aboveexceeds theaggregate at3(b) above, calculated by the Council in accordance with Section 31A(4) of the Act as its Council Tax requirement for the year.

 

 

(d)

 

£239.08

beingthe amountat 3(c)above ,all divided by Item 1aabove, calculatedby theCouncil, in accordance with Section 31B(1) of the Act, as the basic amount of its Council Tax for the year (including Parish precepts).

 

(e)

 

£515,720

being theaggregate amountof all special items (Parishprecepts) referredto inSection 34(1) of the Act.

 

 

(f)

 

 

£224.46

being the amount at 3(d) above less the result given by dividing the amount at 3(e) above by Item 1a above, calculated by the Council, in accordance with Section 34(2) of theAct, asthe basicamount of itsCouncil Tax forthe yearfor dwellingsin those partsof its area to which no Parish precept relates.

(g)

Part ofthe Council'sarea:

£

 

Parish of:

 

 

 

 

Cobham

291.14

 

 

Higham

308.92

 

 

Luddesdown

296.10

 

 

Meopham

273.57

 

 

Shorne

264.74

 

 

Vigo

405.79

 

being the amounts given byadding to the amount at3(f) above the amountsof the special item or items relating to dwellings in those parts of the Council's 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 the dwellings in those parts of its area to which one or more special items relate.

 

(h)

Partof theCouncil's area

Valuation Bands

Text Box: Parish of: Cobham Higham Luddesdown Meopham Shorne Vigo All other parts Text Box: A B C D E F G H £ £ £ £ £ £ £ £ 194.09 226.44 258.79 291.14 355.84 420.54 485.23 582.28 205.95 240.27 274.60 308.92 377.57 446.22 514.87 617.84 197.40 230.30 263.20 296.10 361.90 427.70 493.50 592.20 182.38 212.78 243.17 273.57 334.36 395.16 455.95 547.14 176.49 205.91 235.32 264.74 323.57 382.40 441.23 529.48 270.53 315.61 360.70 405.79 495.97 586.14 676.32 811.58 149.64 174.58 199.52 224.46 274.34 324.22 374.10 448.92

 

being the amounts given by multiplying the amounts at 3(f) and 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.

 

4

Thatit benoted thatfor theyear 2023-24the KentCounty Councilhas statedthe followingamounts in preceptsissued to theCouncil, inaccordance withSection 40of the Local GovernmentFinance Act 1992, for each of the categories of dwellings shown below:-

 

Text Box: A B C £ £ £ 1,022.82 1,193.29 1,363.76 Text Box: Valuation Bands D E F G H £ £ £ £ £ 1,534.23 1,875.17 2,216.11 2,557.05 3,068.46

 

5

Thatit benoted thatfor theyear 2023-24the Policeand CrimeCommissioner forKent hasstated the following amountsin precepts issued to the Council, in accordance with Section 40 of the Local Government Finance Act 1992, for each of the categories of dwellings shown below:-

 

Text Box: A B C £ £ £ 162.10 189.12 216.13
Text Box: Valuation Bands D E F G H £ £ £ £ £ 243.15 297.18 351.22 405.25 486.30

 

 

6

Thatit benoted thatfor theyear 2023-24the Kentand Medway Fireand Rescue Authority,has stated the following amounts in precepts issued to the Council, in accordance with Section 40 of the Local GovernmentFinance Act1992, foreach ofthe categoriesof dwellingsshown below:-

 

Text Box: A B C £ £ £ 58.20 67.90 77.60 Text Box: Valuation Bands D E F G H £ £ £ £ £ 87.30 106.70 126.10 145.50 174.60

 

 

7

That,having calculatedthe aggregatein each caseof the amountsat 3(h),4, 5and 6 above,the Council, in accordance with Section 30 and 36 of the Local Government Finance Act 1992, hereby sets the following amounts as the amounts of council tax for the year 2023-24 for each of the categories of

dwellingsshown below:-

 

Part of the Council'sarea

 

 

 

ValuationBands

 

 

 

 

A

B

C

D

E

F

G

H

Parish of:

£

£

£

£

£

£

£

£

Cobham

1,437.21

1,676.75

1,916.28

2,155.82

2,634.89

3,113.97

3,593.03

4,311.64

Higham

1,449.07

1,690.58

1,932.09

2,173.60

2,656.62

3,139.65

3,622.67

4,347.20

Luddesdown

1,440.52

1,680.61

1,920.69

2,160.78

2,640.95

3,121.13

3,601.30

4,321.56

Meopham

1,425.50

1,663.09

1,900.66

2,138.25

2,613.41

3,088.59

3,563.75

4,276.50

Shorne

1,419.61

1,656.22

1,892.81

2,129.42

2,602.62

3,075.83

3,549.03

4,258.84

Vigo

1,513.65

1,765.92

2,018.19

2,270.47

2,775.02

3,279.57

3,784.12

4,540.94

All otherparts

1,392.76

1,624.89

1,857.01

2,089.14

2,553.39

3,017.65

3,481.90

4,178.28

 

 

 

8.    the amended Medium Term Financial Strategy for 2022-23 to 2026-27 at Appendix 3 be approved;

9.    the retention of the Key Decision financial threshold at £100,000 be approved;

10.  the Council Tax Base as at Appendix 4 be ratified;

11.  the amended Council Tax Reduction Scheme uprated bands be approved;

12.  consideration was given to the budget proposals contained within the report and the proposed Budget Book for Gravesham Borough Council provided at Appendix 7 and the General Fund and Housing Revenue Account revenue and capital budgets for 2023-24 be determined, noting the provisional estimates for the further nine years;

13.  consideration was given to the view of the Director (Corporate Services) (as S151 Officer) on the robustness of estimates for the coming year and the adequacy of proposed reserves and balances, as required under Section 25 of the Local Government Finance Act 2003 at Appendix 8;

14.  the application of the 100% council tax premium on properties empty for at least 1 year but less than 5 years, applicable from 1 April 2024, should the Regeneration & Levelling-Up Bill receive Royal assent be approved. Delegated authority be given to the Director (Corporate Services) (as S151 Officer) to take all necessary and timely action to implement this recommendation, taking into account any Secretary of State Guidance that may be issued; and

15.  the application of a 100% council tax premium on ‘second homes’, applicable from 1 April 2024, should the Regeneration & Levelling-Up Bill receive Royal Assent be approved. Delegated authority be given to the Director (Corporate Services) (as S151 Officer) to take all necessary and timely action to implement this recommendation, taking into account any Secretary of State Guidance that may be issued.

Supporting documents: