Agenda item

The Executive Member for Finance and Governance.

Councillor Schofield, Deputy Leader and Portfolio Holder for Finance and Governance, introduced the technical report to Executive setting out the Council Tax 2023/24 calculations and Recommendations to Full Council for debate on 9 February 2023. (Pages 165 to 167 in the report).

The reasons for the Council’s recommended increase of 2.99% (equivalent to £7.25 a year for an average Band D property) were set out in the Budget report to Executive.

This was an increase of 14p a week for the average household. Surrey County Council was due to meet on 7 February and it was expected that their share of the council tax would rise by 4.99%, including the adult social care precept. The Surrey Police share of the precept, due to be considered on 3 February by the Police and Crime Commissioner, was expected to be a £10 increase.

Overall, this means that the Reigate & Banstead Borough Council element of the council tax was just under 11% of the combined Band D council tax (including precepts) which will increase by £103.14 or 4.6% in total from April. In addition, sums would be charged to Salfords & Sidlow Parish Council and Horley Town Council as detailed in the report.

There were no comments from Executive Members.

A Visiting Member asked for an explanation of two figures in the report recommendations; the Chief Finance Officer agreed to provide a written response (set out below, following the meeting).

Recommendation (i) (a):The figure of 63,495.31 is the forecast council tax base for 2023/24 that has been used to calculate the income to be received from council tax

Recommendation (iii) (a):The figure of £70,033,431 represents the gross annual revenue budget for 2023/24 (as calculated in line with the council tax-setting regulations).

Executive members noted the Recommendations, and it was:

RESOLVED that the Executive RECOMMEND to Council:

(i)               Be noted that on 1 December 2022 the Council calculated:

a)     the Council Tax base 2023/24 for the whole Council as 63,495.31

[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 10,991.72

• Salfords & Sidlow Parish Council 1,443.97

The ‘tax base’ is the number of Band D equivalent dwellings in a local authority area.

Detailed calculations of the Council Tax are set out in Annexes 1, 2 & 3.

(ii)             Calculate that the Council Tax requirements for the Council’s own purposes for 2023/24 (excluding Parish precepts) is £15,855,416

(iii)           That the following amounts be calculated for the year 2023/24 in accordance with Sections 31 to 36 of the Act:

a)     £70,033,431 – 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)    £53,610,084 – being the aggregate of the amounts which the Council estimates for the items set out in Section 32(3) of the Act.

c)     £16,423,347 – being the amount which the aggregate at 3(a) above exceeds the aggregate at 3(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)    £258.65 – 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 33(1) of the Act, as the basic amount of its Council Tax for the year (including Parish Precepts).

e)     £567,931 - being the aggregate amount of all special items (Parish precepts) referred to in Section 34(1) of the Act (as per the attached Appendix).

f)      £249.71 - 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 area to which no Parish precept relates.

g)    Horley Town Council £297.47

Salfords & Sidlow Parish Council £279.43

Being the amounts given by adding to the amount at 3(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 1(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 attached Appendix being the amounts given by multiplying the amounts at 3(f) and 3(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)      Having calculated the aggregate in each case of the amounts 1 to 5, above, the Council, in accordance with Section 30(2) of the Act, hereby sets the amounts of Council Tax for the year 2023/24 for each of the categories of dwellings shown in Annex 3.

(vi)     It be noted that for the year 2023/24 Surrey County Council and Surrey Police and Crime Commissioner have not yet 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 Appendix 2.

(vii)    Authorise the Chief Finance Officer 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.