Agenda item

Pursuant to Minute CAB122 : FinancialPlan 2018/2023of the Cabinet Meeting held on 5 February 2019, the “Financial Plan 2018/2023 and Council Tax Resolution 2019/2020” the document attached as a supplementary to the agenda for consideration and decision includes an updated summary of the Financial Plan 2018/2023, the County Council, the Police and Crime Commissioner - Council Tax for 2019/2020 and details of Parish Precepts and Internal Drainage Boards levies for 2019/2020. 

 

NOTE:In accordance with Statutory Instrument 2014 No. 165, Local Government, England, The Local Authorities (Standing Orders) (England) (Amendment) Regulations 2014, any decision taken on the Council’s Budget or Council Tax setting must be taken with a recorded vote

 

 

Councillor Long, Leader of the Council, proposed the budget as set out in CAB122 Financial Plan 2018/2023 and the Council Tax Resolution from the Cabinet meeting on 5 February 2019.  The paperwork distributed for Council was made up of an updated summary of the Financial Plan 2018/2023 to include the County Council, the Police and Crime Commissioner - Council Tax for 2019/2020 and details of Parish Precepts and Internal Drainage Boards levies for 2019/2020.  This was seconded by Councillor Mrs Nockolds.

 

In proposing his budget Councillor Long thanked officers for the preparation of the budget, and members for the consideration of it in the Panel meetings, and Cabinet members involvement in its preparation.  He drew attention to the agreed financial settlement from the Government over the previous 3 years, with this being the last year with reducing revenue support grant.  The Council had maintained below inflation rises over that period.

 

Councillor Long drew attention to the work and the cost of the operation of the internal drainage boards across the Borough to keep the area drained, the cost equated to £58 per band D dwelling and used to be repaid via the revenue support grant, however this was no longer the case and had to be funded via the Borough Council.

 

The Council Tax increase being proposed was £4.50 per year, which was 9p per week, Councillor Long drew attention to the fact that if the IDB were identified individually it would mean the Borough had the lowest district level council tax in England whilst delivering the services for the Borough creating homes, cleaning streets, emptying bins, supporting leisure services and events along with keeping people safe and making West Norfolk a better place to live and work.

 

Councillor Moriarty as Leader of the Independent Group questioned the strategic direction of the Financial Plan and budget, but confirmed that he would be voting in favour of the recommendations.

 

Councillor Joyce criticised the budget for what he deemed as Victorian austerity.  He drew attention to the cost of unpaid loans and rental payments for a building and commented that the Council Tax payer wanted services met or improved.  He drew attention to an error in the budget which had been corrected. He questioned the decision of the Leader to vote against some proposals put forward at the County Council budget meeting.  He did not support the budget.

 

Councillor J Collop Leader of the Labour Group commented that he was disappointed that the maximum increase was being levied.

 

Councillor Howman acknowledged that the revenue support grant was going in 2021 and drew attention to the changes in fees and charges for some areas.

 

Councillor A Tyler asked if strong representations were being made to Government to ask them to address the funding shortages across local authorities.

 

In summing up Councillor Long confirmed that the future funding would not be known until the fair funding and the business rate reviews had been completed.  A decision would also be made on how the IDB funding was to be calculated.  He commented on the proposal brought forward at the County Council which had not been discussed or considered prior to it being raised.  He also confirmed that the Council was in the position where it would have a revenue stream from the developments currently taking place and that the fees and charges had been increased as planned.

In accordance with Statutory Instrument 2014 No. 165, Local Government, England, The Local Authorities (Standing Orders) (England) (Amendment) Regulations 2014, any decision taken on the Council’s Budget or Council Tax setting must be taken with a recorded vote

 

For	Against	Abstain
Ayres	J Collop	Daubney
Bambridge	S Collop
Beales	Howman
Bird	Joyce
Blunt	McGuinness
Bubb	Rochford
Chenery of Horsbrugh	A Tyler
Crofts	Wilkinson
Devereux
Fraser
Gidney
Groom
Hodson
Hopkins
Howland
Humphrey
Kunes
Long
Manning
Mellish
Middleton
Moriarty
Nockolds
Parish
Peake
Pope
Sampson
Sandell
Shorting
Spikings
Squire
Storey
D Tyler
Watson
Westrop
Whitby
37	8	1

 

The vote was carried.

 

RESOLVED:

 

1)              That the revision to the Budget for 2018/2019 (as set out in Appendix 2 of the report) be approved.

 

2)       That the Policy on Earmarked Reserves and General Fund Working Balance and the maximum balances set for the reserves as detailed in Appendix 7 of “The Financial Plan 2018/2023” as reported to Cabinet on 5 February 2019 be reaffirmed.

 

3)              That the budget of £19,030,380 for 2019/2020 be approved and the projections for 2020/2021, 2021/2022 and 2022/2023 (as set out in Appendix 2 of this report) be noted.

 

4)              That the level of Special Expenses for Town/ Parish Councilsas detailed in Appendix 6 of “The Financial Plan 2018/2023” as reported to Cabinet on 5 February 2019 be approved.

 

5)              That the Fees and Charges for 2019/2020 as detailed in Appendix 4 of “The Financial Plan 2018/2023” as reported to Cabinet on 5 February 2019 be approved.

 

6)              That a minimum requirement of the General Fund balance for 2019/2020 of £951,519 be approved.

 

7)              The Local Authorities (Calculation of Tax Base) (England) Regulations 2012 contain rules for the calculation of the Council Tax Base, which is an amount required by the Local Government Finance Act 1992 to be used in the calculation of the tax by the Council as the billing authority, and Norfolk County Council and the Norfolk Police and Crime Commissioner as major precepting authorities, and in the calculation of the precept payable by the Council to the County Council and Norfolk Police and Crime Commissioner.  Under Officer Delegated Decision the Council Tax Base was calculated as follows for the year 2019/2020:

Number of dwellings in each Council Tax band; taking into account the multipliers, discounts, exemptions, rate of collection and Council Tax Support.

 

 

(a)    51,179           being the amount calculated by the Council, in accordance with Regulation 3 of the Local Authorities (Calculation of Council Tax Base) (England) Regulations 2012, as its Council Tax Base for the year.

 

The tax base for each Parish

 

(b)      the amounts listed on pages 11-12 of the report, (Column headed - Taxbase) being the amounts calculated by the Council, in accordance with Regulation 6 of the Local Authorities (Calculation of Council Tax Base) (England) Regulations 2012, as the amount of its Council Taxbase for the year for dwellings in those parts of its area to which one or more special items relate.

 

8)       It was approved that the following amounts be now calculated by the Council for the year 2019/2020 in accordance with Sections 31A to 36 of the Local Government Finance Act 1992 (as amended by S74 of the Localism Act 2011):

 

Total expenditure

 

(a)  £93,630,100     being the aggregate of the amounts which the Council estimates for the items set out in Section 31A(2) (a) to (f) of the Act. (See Appendix 4 of the report).

         

Total income

 

(b)  £83,938,400    being the aggregate of the amounts which the Council estimates for the items set out in Section 31A(3) (a) to (d) of the Act. (See Appendix 4 of the report).

 

The difference between expenditure and income

 

(c)  £9,691,700      being the amount by which the aggregate at 8(a) above exceeds the aggregate at 8(b) above, calculated by the Council, in accordance with Section 31A(4) of the Act, as its total budget for the year. (See Appendix 4 of the report).

 

Average Council Tax for Band D property (Borough and Parish)

 

(d)    £189.37            being the amount at 8(c) above divided by the amount at 7(a) above, calculated by the Council in accordance with Section 31B(1) of the Act, as the basic amount of its Council Tax for the year.

 

The total of Parish Precepts and Special Expenses

 

(e)                           £3,249,860  being the aggregate amount of all special items referred to in Section 34(1) of the Act.

 

The Borough Council’s Council Tax for a Band D property (excluding Parish Precepts and Special Expenses)

 

(f)(1)    £125.87        being the amount at 8(d) above less the result given by dividing the amount at 8(e) above by the amount at 7(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 special item relates.

 

The Borough Council’s Council Tax for each valuation band

 

(f)(2)

 

A          B             C              D             E              F              G           H

 

£83.91      £97.90     £111.88      £125.87    £153.84        £181.81     £209.78  £251.74            

The Borough, Special Expenses and Parish Councils’ Council Tax for a Band D property in each Parish

 

 

(g)                          the amounts listed in Col (4), pages 11-12 of the report Special Expenses and pages 13-14 of the report Parish Precepts, when added to the amount at 8(f)(1) above being the amounts of the special item or items relating to dwellings in those parts of the Council’s area mentioned divided in each case by the taxbases on pages 11-12 of the report, calculated by the Council, in accordance with Section 34(3) of the Act, gives the basic amounts of its Council Tax for the year for dwelling in those parts of its area to which one or more special items relate.

The Borough and Parish Councils’ Council Tax for each tax band in each Parish

 

(h)                         the amounts listed in Cols (1) to (8), pages 11-12 of the report Special Expenses and pages 13-14 of the report Parish Precepts, together with the amounts shown above in 8(f)(2) as valuation bands A to H - being the amounts given by multiplying the amounts at 8(g) above by the number which, in the proportion 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 of the Act, as the amounts to be taken into account for the year in respect of categories of dwellings listed in different valuation bands.

 

 

9)   Note that for the year 2019/2020 Norfolk County Council and the Norfolk Police and Crime Commissioner have stated the following amounts in precepts issued to the Council, in accordance with Section 40 of the Local Government Finance Act 1992, for each of the categories of dwellings shown below:

         

 

         

Valuation Band	Norfolk County Council Non-Adult Social Care charge	Norfolk County Council Adult Social Care Precept	Norfolk Police and Crime Commissioner	Charge in Relation to Band D
A	£844.13	£64.03	£168.72	6/9ths
B	£984.82	£74.70	£196.84	7/9ths
C	£1,125.50	£85.38	£224.96	8/9ths
D	£1,266.19	£96.05	£253.08	9/9ths
E	£1,547.56	£117.40	£309.32	11/9ths
F	£1,828.93	£138.75	£365.56	13/9ths
G	£2,110.32	£160.08	£421.80	15/9ths
H	£2,532.38	£192.10	£506.16	18/9ths

           

 

 

 

The total Council Tax for each band in each parish (pages 15-16 of the report)

 

10)     Approve that, having calculated the aggregate in each case of the amounts at       8(h) and 9) above, the Council, in accordance with Section 30(2) of the Local Government Finance Act 1992, hereby sets these as the amounts of Council     Tax for the year 2019/2020 for each of the categories of dwellings shown.

 

11)     Approve that the Deputy Chief Executive/Executive Director - Finance Services (S151 Officer), Revenues and Benefits Manager, Revenues Manager, Revenues Team Leaders, Committal Manager, Committal Officer, Generic Revenues and Benefits Officers, Revenues Officers and Revenues Assistants be authorised to demand and recover, in accordance with the Local Government Finance Act 1992, the Council Tax set by this resolution, the Non Domestic Rates payable by Ratepayers and the annual Business Improvement District Levy, and be authorised to appear on behalf of the Council in Magistrates’ Courts in respect of recovery proceedings.

 

12)     Approve that the Officers be authorised to give notice of the setting of the Council Tax in accordance with Section 96 of the Local Government Finance Act 1992.