Decision details

Calculating and Setting the 2020/21 Council Tax

Decision Maker: Council

Decision status: For Determination

Is Key decision?: No

Is subject to call in?: No

Purpose:

To enable the Council to calculate and set the Council tax for 2020/21. The precepts and Council tax from Cumbria County Council and the Cumbria Police and Crime Commissioner are due to be confirmed after the preparation of this agenda.

Decisions:

Councillor Andrew Jarvis, Finance and Resources Portfolio Holder, presented a report to enable the Council to calculate and set the Council Tax for 2020/21.

 

The precepts from Cumbria County Council and the Cumbria Police and Crime Commissioner had been confirmed, at the values previously proposed, on 14 and 19 February 2020 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 2020 in accordance with the amounts set, subject to any reductions for discounts, exemptions or reliefs.

 

Councillor Jarvis drew attention to minor typographical errors contained within the report and appendix, namely that the recommendation on the report referred to Appendix A rather than Appendix 1; that the financial years referred to within the recommended resolutions contained in Appendix 1 at B2 and B3 should both read 2020/21; and that reference to “x” in the recommended resolution contained in Appendix 1 at G8 should read “3(f)”.  Councillor Jarvis proposed that the suggested Council Tax Resolution contained within Appendix 1 of the report be approved.  This was seconded by Councillor Giles Archibald, Leader and Promoting South Lakeland Portfolio Holder.

 

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 (38) – Councillors Giles Archibald, Robin Ashcroft, Rupert Audland, Jonathan Brook, Helen Chaffey, Stephen Coleman, Michael Cornah, Tracy Coward, Philip Dixon, July Filmore, Alvin Finch, Gill Gardner, Anne Hall, Tom Harvey, Eamonn Hennessy, Hazel Hodgson, John Holmes, Kevin Holmes, Vicky Hughes, Anne Hutton, Helen Irving, Andrew Jarvis, Janette Jenkinson, Dyan Jones, Helen Ladhams, Malcolm Lamb, Kevin Lancaster, Susanne Long, Jon Owen, Suzie Pye, Doug Rathbone, Brian Rendell, Matt Severn, Peter Thornton, David Webster, Janet Willis, Mark Wilson and Shirley-Anne Wilson.

 

The following Members voted against (2) – Councillors Caroline Airey and James Airey.

 

The following Members abstained (3) – Councillors Ben Berry, Roger Bingham and Brian Cooper.

 

RESOLVED – That

 

(1)        it be noted that on 20 December 2019, under powers delegated under Paragraph 3.1 of Part 3 of the Council’s Constitution, the Finance Lead Specialist (Section 151 Officer) calculated the Council Tax Base for the financial year 2020/21 by means of an Administrative Decision:-

 

(a)        for the whole of the District as 45,712.13 (Item T in the formula in Section 31(B) of the Local Government Finance Act 1992 (”the Act”), as amended); and

 

(b)        for each part of the Council’s area:-

 

Aldingham

543.71

Lambrigg

44.99

Angerton

8.25

Levens

576.10

Arnside

1,164.41

Lindale and Newton in Cartmel

430.16

Barbon

134.47

Longsleddale

42.34

Beetham

891.00

Lower Allithwaite

900.61

Blawith & Subberthwaite

139.09

Lower Holker

717.33

Broughton East

151.79

Lowick

129.34

Broughton West

443.41

Lupton

87.53

Burton in Kendal

627.66

Mansergh

77.71

Cartmel Fell

251.39

Mansriggs

20.99

Casterton

180.74

Middleton

51.75

Claife

241.40

Milnthorpe

734.64

Colton

497.17

Natland

515.70

Coniston

472.29

Nether Staveley

316.26

Crook

220.85

New Hutton

177.81

Crosthwaite & Lyth

390.82

Old Hutton & Holmescales

180.88

Dent

350.94

Osmotherley

120.11

Docker

26.81

Over Staveley

216.72

Dunnerdale

79.70

Pennington

769.15

Egton with Newland

386.12

Preston Patrick

177.27

Fawcett Forest

15.74

Preston Richard

498.35

Firbank

63.30

Satterthwaite

129.25

Garsdale

124.52

Scalthwaiterigg

43.25

Grange

2,138.24

Sedbergh

1,064.14

Grayrigg

104.10

Sedgwick

191.31

Haverthwaite

377.75

Skelsmergh

168.97

Hawkshead

339.21

Skelwith

116.97

Helsington

172.57

Stainton

152.30

Heversham

352.58

Staveley in Cartmel

276.54

Hincaster

105.40

Strickland Ketel

509.48

Holme

583.68

Strickland Roger

149.36

Hugill

245.58

Torver

80.39

Hutton Roof

107.46

Ulverston

4,122.42

Kendal

10,500.63

Underbarrow

212.45

Kentmere

61.51

Urswick

621.89

Killington

81.29

Whinfell

79.42

Kirkby Ireleth

516.81

Whitwell & Selside

100.41

Kirkby Lonsdale

919.94

Windermere

4,107.49

Lakes

2,474.91

Witherslack

313.11

Total

45,712.13

 

(2)        the Council Tax requirement for the Council’s own purposes for the financial year 2020/21 (excluding parish precepts) be calculated as £9,121,398.00. No costs are to be treated as special expenses;

 

(3)        the following amounts be calculated for the financial year 2020/21 in accordance with Sections 31 to 36 of the Act, as amended by the Localism Act 2011:-

 

(a)        £63,477,493.31 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)        £52,571,119.00 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)        £10,906,374.31 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)        £238.59 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)        £1,784,976.311 being the aggregate of all special items (parish precepts) referred to in Section 34(1) of the Act (as per the attached Appendix 2 to the report); and

 

(f)         £199.54 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)        the amounts to be taken into account in respect of each category of dwellings listed in a particular valuation band be calculated by multiplying the amounts at 3(f) above by the proportion set out in Section 5(1) of the Local Government Finance Act 1992 as being applicable to each valuation band and dividing by the proportion applicable to Band D:-

 

 

BAND

A

£

BAND

B

£

BAND

C

£

BAND

D

£

BAND

E

£

BAND

F

£

BAND

G

£

BAND

H

£

South Lakeland District Council

133.03

155.20

177.37

199.54

243.88

288.22

332.57

399.08

 

(5)        the amounts to be taken into account in respect of each category of dwellings listed in a particular valuation band for each of the Council’s areas be calculated by adding to the amounts at 3(f) the amounts the parish precepts relating to dwellings in those parts of the district to which parish precept relate and in the proportion set out in Section 5(1) of the Local Government Finance Act 1992 as being applicable to each valuation band and diving by the proportion applicable to Band D, as set out at Appendix 1 to these minutes;

 

(6)        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 below:-

 

 

BAND

A

£

BAND

B

£

BAND

C

£

BAND

D

£

BAND

E

£

BAND

F

£

BAND

G

£

BAND

H

£

CUMBRIA COUNTY COUNCIL

 

 

 

 

 

 

 

 

Main Precept

874.84

1,020.65

1,166.45

1,312.26

1,603.87

1,895.49

2,187.10

2,624.52

Adult Social Care Element

85.53

99.79

114.04

128.30

156.81

185.32

213.83

256.60

TOTAL CUMBRIA COUNTY COUNCIL

960.37

1,120.44

1,280.49

1,440.56

1,760.68

2,080.81

2,400.93

2,881.12

POLICE AND CRIME COMMISSIONER

177.06

206.57

236.08

265.59

324.61

383.63

442.65

531.18

 

 

 

 (5)       in accordance with Section 30(2) of the Local Government Finance Act 1992, the amounts of Council Tax payable in respect of each category of dwelling for the financial year 2020/21 be calculated as the aggregate amounts shown in Appendix 2 to these minutes; and

 

(6)        it be determined that the Council’s basic amount of Council Tax for 2020/21 is not excessive in accordance with principles approved under Section 52ZB of the Act.

Report author: Helen Smith

Publication date: 11/03/2020

Date of decision: 25/02/2020

Decided at meeting: 25/02/2020 - Council

Accompanying Documents: