Agenda item

Pursuant to Minute CAB100 : FinancialPlan 2019/2024of the Cabinet Meeting held on 4 February 2020, the “Financial Plan 2019/2024 and Council Tax Resolution 2020/2021” the document attached as a supplementary to the agenda for consideration and decision includes an updated summary of the Financial Plan 2019/2024, the County Council, the Police and Crime Commissioner - Council Tax for 2020/2021 and details of Parish Precepts and Internal Drainage Boards levies for 2020/2021. 

 

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 proposed the budget pursuant to Minute CAB100 : FinancialPlan 2019/2024of the Cabinet Meeting held on 4 February 2020, the “Financial Plan 2019/2024 and Council Tax Resolution 2020/2021” the document attached as a supplementary to the agenda for consideration and decision includes an updated summary of the Financial Plan 2019/2024, the County Council, the Police and Crime Commissioner - Council Tax for 2020/2021 and details of Parish Precepts and Internal Drainage Boards levies for 2020/2021. 

 

In proposing the Plan he drew attention to the fact that it was very similar to the previous year due to it being the last year of the Government settlement  and that the fact the Government were looking at the Business Rates retention for future years.

 

Councillor Long explained that the Borough Council’s Council Tax was in the bottom quartile of tax levels, and the Internal Drainage Board (IDB) levy contained within the Councils element of the tax was essentially £55 of £130 total.  That IDB levy was spent locally on keeping the area drained, this included 2 new pumping stations being constructed.

 

He acknowledged that it was prudent for the Council to continue with its investment in housing in the Borough, and in the environmental plans it had in place.  The budget proposed was fully funded, drawing on reserves as had previously been planned.

 

Councillor Nockolds seconded the proposal.

 

Councillor Rust moved an amendment to reduce the proposed council tax increase by 1%, making it 3.9% increase as those on lower wages could not afford the increase and were finding it harder to meet the council tax payment.  Councillor Jones seconded the amendment.

 

In speaking on the amendment, Councillor Joyce drew attention to the fact that the Government no longer repaid the IDB levy.  He drew attention to areas where plans could affect the budgets, he considered the corn exchange works would go over budget, and building on the car parks would adversely affect car parking income.  He considered the Council needed to hold the Council Tax levels at existing.

 

Councillor Long in speaking against the amendment commented that the proposal had not been costed and he felt it was a gimmick, and that each time no increase was proposed that money was gone from the budget for future years.

 

In summing up Councillor Rust responded that those in need should not have to should the burden as the savings could be found.

 

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

 

 

 

 

Recorded Vote on the amendment

 

For	Against	Abstain
F Bone	B Ayres	A Kemp
S Collop	L Bambridge	J Moriarty
G Howman	J Bhondi	C Morley
C Hudson	R Blunt	T Parish
B Jones	C Bower	M de Whalley
C Joyce	A Bubb
J Rust	A Bullen
A Tyler	J Collingham
M Wilkinson	C Crofts
	S Dark
	I Devereux
	P Gidney
	G Hipperson
	A Holmes
	M Howland
	H Humphrey
	J Kirk
	P Kunes
	A Lawrence
	B Lawton
	B Long
	J Lowe
	C Manning
	G Middleton
	S Nash
	E Nockolds
	S Patel
	J Ratcliff
	C Rose
	A Ryves
	C Sampson
	S Sandell
	S Squire
	V Spikings
	M Storey
	D Tyler
	D Whitby
9	37	5

 

The amendment was lost.

 

In debating the substantive motion Councillor Joyce stated that the Council had caused the current position with years of no increases to Council Tax.

 

Councillor Ryves considered that the proposal did nothing to protect reserves.  He considered the fees and charges were low in comparison to others and should be increased.  He queried why the KLIC payment was included as an efficiency and stressed that the Council should concentrate on its investments as they made good income.

 

Councillor Howman did not support the increase in Council Tax, he considered that the Council Tax benefit should increase to mirror any increase.

 

Councillor Kemp questioned the value for money of the IDBs as she considered they did not report back what they were doing.  She questioned the proposed building on Hardings Way.

 

The Mayor responded that he considered the IDBs did a good job.

 

Councillor Dark reminded Members that the Council had to do the best it could for local services within the budget available.  The proposed amendment was not costed, and he stated he was pleased not to increase car parking charges as suggested.

 

In summing up Councillor Long explained that fees and charges were being increased by inflation, but car parking charges were normally increased bi annually they had not been increased largely because people were being encouraged to come into the town centre and bids for funding were being made from the Town Fund.  He drew attention to the fact that the current free third hour on the parking should not be paid for by all, rather those that used it.  He acknowledged that he didn’t want to have to put up Council Tax, but the Council had to be more commercial in order to increase revenue, and so was investing in the Borough.  He encouraged Members to vote for the proposed budget.

 

A recorded vote was carried out on the substantive motion.

 

For	Against	Abstain
B Ayres	J Bhondi
L Bambridge	F Bone
R Blunt	A Bullen
C Bower	S Collop
A Bubb	A Holmes
J Collingham	G Howman
C Crofts	C Hudson
S Dark	B Jones
I Devereux	C Joyce
P Gidney	A Kemp
G Hipperson	B Lawton
M Howland	C Morley
H Humphrey	J Rust
J Kirk	A Ryves
P Kunes	A Tyler
A Lawrence	M de Whalley
B Long	M Wilkinson
J Lowe
C Manning
G Middleton
J Moriarty
S Nash
E Nockolds
E Nockolds
T Parish
S Patel
J Ratcliff
C Rose
C Sampson
S Sandell
V Spikings
M Storey
D Tyler
D Whitby
34	17	0

 

The vote was carried.

 

RESOLVED:           1)      That the revision to the Budget for 2019/2020 (as set out in Appendix 1 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 2019/2024” as reported to Cabinet on 4 February 2020 be reaffirmed

 

3)              That the budget of £18,249,400 for 2020/2021 and note the projections for 2021/2022, 2022/2023 and 2023/2024 (as set out in Appendix 1 of the report) be approved.

 

4)              That the level of Special Expenses for Town/ Parish Councilsas detailed in Appendix 6 of “The Financial Plan 2019/2024” as reported to Cabinet on 4 February 2020 be approved.

 

5)              That the Fees and Charges for 2020/2021 as detailed in Appendix 4 of“The Financial Plan 2019/2024” as reported to Cabinet on 4 February 2020 as amended be approved.

 

6)              That a minimum requirement of the General Fund balance for 2020/2021 of £912,470 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 2020/2021:

 

 

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

 

(a)    51,980           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 10-12 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)       Approve that the following amounts be now calculated by the Council for the year 2020/2021 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)  £89,631,214     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)  £79,443,340    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)  £10,187,874    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)    £196.00            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)                           £3,411,244  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)    £130.37        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

 

£86.91 £101.40  £115.88    £ 130.37  £159.34    £ 188.31    £ 217.28       £260.74            

 

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 10-12 of the report Special Expenses and pages 13-15 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 10-12 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 10-12 of the report Special Expenses and pages 13-15 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)   That for the year 2020/2021 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 be noted:

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	£862.20	£82.14	£175.38	6/9ths
B	£1,005.90	£95.83	£204.61	7/9ths
C	£1,149.60	£109.52	£233.84	8/9ths
D	£1,293.30	£123.21	£263.07	9/9ths
E	£1,580.70	£150.59	£321.53	11/9ths
F	£1,868.10	£177.97	£379.99	13/9ths
G	£2,155.50	£205.35	£438.45	15/9ths
H	£2,586.60	£246.42	£526.14	18/9ths

         

         

           

 

The total Council Tax for each band in each parish (pages 16-19 of the report)

 

10)     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 2020/2021 for each of the categories of dwellings shown be agreed.

 

11)     That the Chief Financial Officer (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)     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.