Decision details

Calculating and Setting the 2019/20 Council Tax

Decision Maker: Council

Decision status: For Determination

Is Key decision?: No

Is subject to call in?: No

Purpose:

Report setting details of the proposed Council Tax for 2019/20

Decisions:

Councillor Andrew Jarvis, Finance Portfolio Holder, presented a report which would enable the Council to calculate and set the Council Tax for 2019/20.  The precepts from Cumbria County Council and the Cumbria Police and Crime Commissioner had been confirmed, at the values previously proposed, on 14 February and 20 February respectively.  As the billing authority, South Lakeland District Council was required to undertake a series of calculations in order to determine the Council Tax to be set for each parish within the District.

 

Once the Council Tax had been approved, Council Tax bills would be issued to each household in South Lakeland during March 2019 in accordance with the amounts set, subject to any reductions for discounts, exemptions or reliefs.

 

Councillor Jarvis proposed that the suggested Council Tax Resolution contained within Appendix A of the report be approved.  This was seconded by Councillor Matt Severn who emphasised the fact that the decision related to the collection of money, not only for the District Council, but the County Council, the Cumbria Police and Crime Commissioner and local parishes.

 

In accordance with the Local Authorities (Standing Orders) (England) (Amendment) Regulations 2014 and the Council’s Rules of Procedure, a recorded vote was taken on the recommendations as follows:–

 

The following Members voted in favour (29) – Councillors Giles Archibald; Rupert Audland; Helen Chaffey; Stephen Coleman; Tracy Coward; Philip Dixon; Alvin Finch; Eamonn Hennessy; Hazel Hodgson; Chris Hogg; Rachael Hogg; Vicky Hughes; Anne Hutton; Andrew Jarvis; Dyan Jones; Dave Khan; Helen Ladhams; Pete McSweeney; Ian Mitchell; Eric Morrell; Jon Owen; Doug Rathbone; Vivienne Rees; Matt Severn; Peter Thornton; Graham Vincent; David Webster; Mark Wilson; and Shirley-Anne Wilson.

 

The following Members voted against (12) – Councillors Caroline Airey; James Airey; Pat Bell; Ben Berry; Matt Brereton; Sheila Capstick; Anne Hall; Tom Harvey; John Holmes; Kevin Holmes; Kevin Lancaster; and Amanda Rigg.

 

There were no abstentions.

 

RESOLVED – That

 

(1)        it be noted that on 27 December 2018, under powers delegated under Paragraph 8.1 of Section 8 of Part 5 of the Council’s Constitution, the Assistant Director (Resources) and Section 151 Officer calculated the Council Tax Base for the financial year 2019/20 by means of an Administrative Decision:-

 

(a)        for the whole of the District as 45,513.49 (Item T in the formula in Section 31(B) of the Local Government Finance Act 1992 (”the Act”), as amended); and

 

(b)        for dwellings in those parts of the District to which a Parish Precept relates as in the attached Appendix C to the report;

 

(2)        the Council Tax requirement for the Council’s own purposes for the financial year 2019/20 (excluding parish precepts) be calculated as £8,903,804. No costs are to be treated as special expenses;

 

(3)        the following amounts be calculated for the financial year 2019/20 in accordance with Sections 31 to 36 of the Act:-

 

(a)        £64,062,239.40 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)        £53,465,545.00 being the aggregate of the amounts which the Council estimates for the items set out in Section 31A(3) of the Act; including Revenue Support Grant and retained Business Rates;

 

(c)        £10,596,694.40 being the amount by which the aggregate at 3(a) above exceeds the aggregate at 3(b) above, calculated in accordance with section 31A(4) of the Act as its Council Tax requirement for the year (Item R - P in the formula in Section 31B of the Act);

 

(d)        £232.83 being the amount at 3(c) above (Item R) all divided by Item T(1(a) above) 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)        £1,692,890.40 being the aggregate of all special items (parish precepts) referred to in Section 34(1) of the Act (as per the attached Appendix C to the report); and

 

(f)        £195.63 being the amount at 3(d) above less the result given by dividing the amount at 3(e) above by item T (1(a) 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 District to which no parish precept relates.

 

(4)        it be noted that the County Council and the Cumbria Police and Crime Commissioner have provisionally issued precepts to the Council in accordance with Section 40 of the Act for each category of dwellings in the Council’s district as indicated in the Appendix to these minutes;

 

(5)        the Council, in accordance with Sections 30 and 36 of the Act, hereby sets the aggregate amounts shown in the Appendix to these minutes as the amounts of Council Tax for 2019/20 for each part of its District and for each of the categories of dwellings; and

 

(6)        it be determined that the Council’s basic amount of Council Tax for 2019/20 is not excessive in accordance with principles approved under Section 52ZB of the Act.

Report author: Michael Fisher

Publication date: 11/03/2019

Date of decision: 26/02/2019

Decided at meeting: 26/02/2019 - Council

Accompanying Documents: