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 Shane Mochrie-Cox 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 20 votes to 15:-

Note: Cllrs Dibben and Jassal left part way through the meeting therefore did not vote on this item and the remaining items listed on the agenda.

It was therefore resolved that:-

1.    it be noted that on 15 January 2024 the Director (Corporate Services) calculated;

(a)   the Council Tax Base 2024-25 for the whole Council area as 35,994.62 Band D equivalent properties, in accordance with Regulation 3 of the Local Authorities (Calculation of Council Tax Base) Regulations 1992 made under Section 31B of the Local Government Finance Act 1992 as amended by Section 74 of the Localism Act 2011.

(b)   for dwellings in those parts of its area to which a Parish precept relates as set out below;

2.    calculate that the Council Tax requirement for the Council's own purposes for 2024-25 (excluding Parish precepts) is £8,315,840 (£231.03 per Band D Property).

3.    that the following amounts be calculated by the Council for the year 2024-25 in accordance with Sections 31 to 36 of the Local Government Finance Act 1992 as amended by Section 74 of the Localism Act 2011:

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.    that it be noted that for the year 2024-25 the Kent County Council has stated the following amounts in 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:-

Valuation Bands

5.    that it be noted that for the year 2024-25 the Police and Crime Commissioner for Kent has stated the following amounts in 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:-

Valuation Bands

6.    that it be noted that for the year 2024-25 the Kent and Medway Fire and Rescue Authority, has stated the following amounts in 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: -

Valuation Bands

7.    that, having calculated the aggregate in each case of the amounts at 3(h), 4, 5 and 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 2024-25 for each of the categories of dwellings shown below:-

8.    the decision by Full Council in February 2023 be recognised to apply the 100% council tax premium on properties empty for at least 1 year but less than 5 years, applicable from 1 April 2024, as enabled by Section 79 of the Levelling-Up and Regeneration Act 2023;

9.    the reduction of the current Prescribed Class C discount to 0% with effect from 1 April 2024 as enabled by the Council Tax (Prescribed Classes of Dwellings) (England) (Amendment) Regulations 2012 be approved;

10.  the reduction of the current Prescribed Class D discount to 0% with effect from 1 April 2024 as enabled by the Council Tax (Prescribed Classes of Dwellings) (England) (Amendment) Regulations 2012 be approved;

11.  the council tax resolution for Gravesham Borough Council at Appendix 1 be approved and delegated authority be given to the Director (Corporate Services), in consultation with the Leader of the Executive, to make any amendment required resulting from final decisions taken by Kent Fire and Rescue Service (KF&RS) and Kent County Council (KCC) on their council tax levels for 2024-25;

12.  the Council Tax Base as at Appendix 2 be ratified;

13.  consideration was given to the budget proposals contained within the report and the proposed Budget Book for Gravesham Borough Council provided at Appendix 5 and the General Fund and Housing Revenue Account revenue and capital budgets for 2024-25 be determined, noting the provisional estimates for the further nine years;

14.  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 6;

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

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

17.  the application of a 100% council tax premium on ‘second homes’, applicable from 1 April 2025, (in order to provide the required one-year minimum notice), as enabled by Section 80 of the Levelling-Up and Regeneration Act 2023 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.