Decision details

Calculating and Setting the 2021/22 Council Tax

Decision Maker: Council

Decision status: For Determination

Is Key decision?: Yes

Is subject to call in?: No

Purpose:

This report is presented to enable the Council to calculate and set the Council tax for 2020/21.

Decisions:

Councillor Andrew Jarvis, Finance and Resources Portfolio Holder, presented a report to enable the Council to calculate and set the Council Tax for 2021/22.

 

The precepts from Cumbria County Council and the Cumbria Police and Crime Commissioner had been confirmed, at the values previously proposed, on the 18 and 19 February 2021 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 2021 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 1of the report be approved. This was seconded by Councillor Giles Archibald, Leader and Promoting South Lakeland Portfolio Holder.

 

In responding to questions raised by Members, Councillor Jarvis highlighted that there were some challenges linked to the equalisation based on how the unparished areas, however there was nothing in this year’s Council Tax proposals that would exacerbate the difficulty.

 

Note – Councillor Shirley-Anne Wilson left the meeting at 8.41 p.m.

 

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 (40) – Councillors Giles Archibald, Robin Ashcroft, Rupert Audland, Pat Bell, Roger Bingham, Jonathan Brook, Helen Chaffey, Brian Cooper, Michael Cornah, Tracy Coward, Phillip Dixon, Judy Filmore, Gill Gardner, Tom Harvey, Eamonn Hennessy, Hazel Hodgson, Chris Hogg, Rachael Hogg, John Holmes, Kevin Holmes, Helen Irving, Andrew Jarvis, Janette Jenkinson, Dyan Jones, Helen Ladhams, Malcolm Lamb, Kevin Lancaster, Susanne Long, Pete McSweeney, Ian Mitchell, Jon Owen, Suzie Pye, Doug Rathbone, Brian Rendell, Matt Severn, Peter Thornton, David Webster, Ian Wharton, Janet Willis and Mark Wilson.

 

There were no votes against.

 

The following Members abstained (2), Councillor Caroline Airey and Ben Berry.

 

RESOLVED – That

 

(1)   It be noted that on the 17th December 2020, 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 2021/22 by means of an Administrative Decision:-

 

(a)   For the whole of the District as 45,396.81 (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

566.02

LAMBRIGG

42.90

ANGERTON

7.78

LEVENS

577.23

ARNSIDE

1,158.05

LINDALE AND NEWTON IN CARTMEL

427.87

BARBON

135.46

LONGSLEDDALE

41.13

BEETHAM

875.18

ALLITHWAITE AND CARTMEL

904.46

BLAWITH & SUBBERTHWAITE

139.69

LOWER HOLKER

713.47

BROUGHTON EAST

146.07

LOWICK

123.90

BROUGHTON WEST

440.58

LUPTON

88.55

BURTON IN KENDAL

618.40

MANSERGH

77.01

CARTMEL FELL

245.30

MANSRIGGS

20.46

CASTERTON

173.86

MIDDLETON

52.05

CLAIFE

233.26

MILNTHORPE

717.66

COLTON

486.37

NATLAND

518.68

CONISTON

467.10

NETHER STAVELEY

322.42

CROOK

218.21

NEW HUTTON

177.18

CROSTHWAITE & LYTH

382.19

OLD HUTTON & HOLMESCALES

177.93

DENT

347.68

OSMOTHERLEY

121.26

DOCKER

27.30

OVER STAVELEY

215.79

DUNNERDALE

80.17

PENNINGTON

752.18

EGTON WITH NEWLAND

384.89

PRESTON PATRICK

182.32

FAWCETT FOREST

15.49

PRESTON RICHARD

498.92

FIRBANK

62.16

SATTERTHWAITE

134.28

GARSDALE

124.31

SCALTHWAITERIGG

44.58

GRANGE

2,140.13

SEDBERGH

1,052.38

GRAYRIGG

102.60

SEDGWICK

188.92

HAVERTHWAITE

381.39

SKELSMERGH

165.16

HAWKSHEAD

330.09

SKELWITH

120.56

HELSINGTON

170.88

STAINTON

150.96

HEVERSHAM

351.85

STAVELEY IN CARTMEL

278.3

HINCASTER

103.25

STRICKLAND KETEL

501.43

HOLME

580.17

STRICKLAND ROGER

151.54

HUGILL

239.93

TORVER

83.88

HUTTON ROOF

109.27

ULVERSTON

4,147.57

KENDAL

10,430.64

UNDERBARROW

203.61

KENTMERE

63.08

URSWICK

613.14

KILLINGTON

79.28

WHINFELL

78.40

KIRKBY IRELETH

513.27

WHITWELL & SELSIDE

98.84

KIRKBY LONSDALE

926.16

WINDERMERE

4,021.34

LAKES

2,437.20

WITHERSLACK

313.84

 

 

Total

45,396.81

 

 

(2)   The Council Tax requirement for the Council’s own purposes for the financial year 2021/22 (excluding parish precepts) be calculated as £9,285,464.00. No costs are to be treated as specialexpenses;

 

(3)   That the following amounts be calculated for the financial year 2021/22 in accordance with Sections 31 to 36 of the Act, as amended by the Localism Act2011:-

 

 

(a)   £74,503,905.00 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 ParishCouncils;

 

(b)   £63,405,437.00 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 BusinessRates;

(c)   £11,098,468.00 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)   £244.48 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)   £1,813,004.00 being the aggregate of all special items (parish precepts) referred to in Section 34(1) of the Act (as per the attached Appendix2);

 

(f)     £204.54 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)   That 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 BandD:-

 

 

BAND A

£

BAND B

£

BAND C

£

BAND D

£

BAND E

£

BAND F

£

BAND G

£

BAND H

£

SOUTH LAKELAND DISTRICT COUNCIL

136.36

159.09

181.81

204.54

249.99

295.45

340.90

409.08

 

(5)   That 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 mentioned below divided in each case by the relevant amount at 1(b) calculated in accordance with section 34(3) of the Act as the basic amounts of its council tax for the year for 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 dividing by the proportion applicable to BandD, as set out at Appendix 1 to these minutes;

 

(6)   To note 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 table below:

 

 

BAND A

£

BAND B

£

BAND C

£

BAND D

£

BAND E

£

BAND F

£

BAND G

£

BAND H

£

CUMBRIA COUNTY COUNCIL

 

 

 

 

 

 

 

 

Main Precept

893.95

1,042.95

1,191.94

1,340.93

1,638.91

1,936.90

2,234.88

2,681.86

Adult Social Care Element

104.74

122.20

139.65

157.11

192.02

226.94

261.85

314.22

TOTAL CUMBRIA COUNTY COUNCIL

 

998.69

 

1,165.15

 

1,331.59

 

1,498.04

 

1,830.93

 

2,163.84

 

2,496.73

 

2,996.08

POLICE AND CRIME COMMISSIONER

 

181.44

 

211.68

 

241.92

 

272.16

 

332.64

 

393.12

 

453.60

 

544.32

 

(7)   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 2021/22 be calculated as the aggregate of the amounts shown in Appendix 2 to these minutes; and

 

(8)   it be determined that the Council’s basic amount of Council Tax for 2021/22 is not excessive in accordance with principles approved under Section 52ZB of the Act.

 

 

Report author: Claire Read

Publication date: 15/03/2021

Date of decision: 23/02/2021

Decided at meeting: 23/02/2021 - Council

Accompanying Documents: