Decision details

Council Tax Setting 2019/20

Decision Maker: Council

Decision status: Recommendations Approved

Is Key decision?: Yes

Is subject to call in?: Yes

Purpose:

The Local Government Finance Act 1992 sets out the requirement for local authorities to set a budget for the next financial year.  This report provides the information to fulfil that requirement. 

Decision:

RECOMMENDED that:

(i)

It be noted that on 13 December 2018 the Council calculated:

 

(a)  the Council Tax base 2019/20 for the whole Council as 60,243 [Item T in the formula in Section 31B(3) of the Local Government Finance Act 1992, as amended (the “Act”)] and,

 

(b)  for dwellings in those parts of its area to which a Parish precept relates:

Horley Town Council                                      9,843

Salfords & Sidlow Parish Council                 1,409

 

(ii)

The Council Tax requirements for the Council’s own purposes for 2019/20 (excluding Parish precepts) is calculated at £13,702,585.

 

(iii)

That the following amounts be calculated for the year 2019/20 in accordance with Sections 31 to 36 of the Act:

 

a.            £73,325,578– being the amounts which the Council estimates for the items set out in Section 32(2) of the Act taking into account all precepts issued to it by Parish Councils.

 

b.            £59,218,953– being the aggregate of the amounts which the Council estimates for the items set out in Section 32(3) of the Act.

 

c.            £14,106,625 – being the amount which the aggregate at iii.(a) above exceeds the aggregate at iii.(b) above, calculated by the Council in accordance with Section 32(4) of the Act as its Council Tax requirement for the year (item R in the formula in Section 32(4) of the Act).

 

d.            £234.16 – being the amount at iii.(c) above (Item R), all divided by Item T (i.(a) above), calculated by the Council, in accordance with Section 33(1) of the Act, as the basic amount of its Council Tax for the year (including Parish precepts).

 

e.            £404,040 – being the aggregate amount of all special items (Parish precepts) referred to in Section 34(1) of the Act (as per the Annex attached to the report presented).

 

f.             £227.46 – being the amount at iii.(d) above less the result given by dividing the amount at iii.(e) above by item T (i.(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 area to which no Parish precept relates.

 

g.            Horley Town Council -  £265.33; Salfords & Sidlow Parish Council -£249.64. Being the amounts given by adding to the amount at iii.(f) above the amounts of the  special items relating to dwellings in those parts of the Council’s area mentioned above divided in each case by the amount at i.(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 dwellings in those parts of its area to which one or more special items relate.

 

(iv)

It be noted that the figures in the Annex (attached to the report presented) being the amounts given by multiplying the amounts at iii(f) and iii(g) above by the number which, in the proportions 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 dwellings listed in different valuation bands.

 

(v)

It be noted that for the year 2019/20 Surrey County Council and Surrey Police have stated amounts in precepts issued to the Council, in accordance with Section 40 of the Act, for each of the categories of dwellings shown in Annex 2 to the report presented.

 

(vi)

Having calculated the aggregate in each case of the amounts i. to v., above, the Council, in accordance with Section 30(2) of the Act, hereby sets the amounts of Council Tax for the year 2019/20 for each of the categories of dwellings shown in Annex 3 to the report presented.

 

(vii)

That the Chief Finance Officer be authorised to make any amendments to the Council Tax demands as might prove necessary as the result of changes to the estimated demands issued by preceptors on the Council’s Collection Fund.

 

 

Consultees

·         Jess Booth (Finance)

·         John Jones (Legal)

Contact: Jessica Booth, Business Accountant Email: Jessica.Booth@reigate-banstead.gov.uk Tel: 01737 276189.

Publication date: 29/01/2019

Date of decision: 24/01/2019

Decided at meeting: 24/01/2019 - Executive

Effective from: 06/02/2019

Accompanying Documents: