Agenda item

Pursuant to Minute CAB119: FinancialPlan 2016/2021of the Cabinet Meeting held on 31 January 2017, the “Financial Plan 2016/2021 and Council Tax Resolution 2017/2018” the attached document for consideration and decision includes an updated summary of the Financial Plan 2016/2021, the County Council, the Police and Crime Commissioner - Council Tax for 2017/2018 and details of Parish Precepts and Internal Drainage Boards levies for 2017/2018. 

 

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 in accordance with CAB 119 Financial Plan 2016/21and the Council Tax resolution 2017/18. He acknowledged that his ethos was not to take taxes unless really necessary, which had been possible over the last 14 years.  However as times were changing there were no financial incentives from the Government to assist in keeping the tax the same, and the revenue support grant was disappearing.  The efficiency plan which had been provided to the Government to enable certainty in the support grant had been accepted as sound and included the increase in Council Tax which was expected by Government as part of the solution.  The increase  proposed was £4 per year for a Band D equivalent and associated increases in Special Expenses.  He drew attention to the plan to increase the General Fund balance in order to draw on reserves in coming years.

 

In referring to the budget Councillor Long drew attention to the fact that although Business rates for car parks had increased, to cost of car parking was not, in order to assist the town centre to maintain its high footfall.  The programme of events in the town centre would also continue.

 

Councillor Long thanked the Internal Drainage Boards for the maintaining their precepts at 2016/17 levels.

 

Councillor Mrs Nockolds seconded the budget and reserved the right to speak.

Councillor J Collop as Leader of the Labour Group  in speaking on the budget criticised the fact that no small increases had been made previously which he considered if there had been it would have meant a small increase could be made this year.  He drew attention to the risk elements of the report which showed that the impact of the review of Business Rates and the fair funding review were unknown so there was no assurance that by 2021 the Council could continue.  He stated he would therefore vote against the proposals due to what had been agreed previously and what could happen in the future.

Councillor Daubney stated that the Council was in a good position now because of good financial management undertaken since the opposition Administration.

In summing up Councillor Long explained the rise was not being excessive, when others had increased by more.  He acknowledged that there were warnings in the report which was why the current approach was being taken, because once the Business Rates were divided in the review, because of the County adult services situation it was likely that Government would award them the lions share. 

In accordance with  SI 2014 No 165, Local Government, England, The Local Authorities (Standing Orders)(England) (Amendment) Regulations 2014, a recorded vote was taken.

 

For	Against	Abstain
B Ayres	S Buck
L Bambridge	J Collop
R Bird	S Collop
C Bower	C Joyce
R Blunt	A Tyler
A Bubb
M Chenery
C Crofts
N Daubney
I Devereux
S Fraser
P Gidney
R Groom
G Hipperson
P Hodson
M Hopkins
Lord Howard
M Howland
H Humphrey
P Kunes
A Lawrence
B Long
K Mellish
G Middleton
J Moriarty
A Morrison
E Nockolds
T Parish
D Pope
P Rochford
C Sampson
S Sandell
V Spikings
S Squire
M Storey
T Tilbrook
D Tyler
E Watson
D Whitby
T Wing-Pentelow
40	5	0

 

Accordingly the vote was carried.

 

RESOLVED:

 

1)               That the revision to the Budget for 2016/2017 (as set out in Appendix 3 of this 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 6 of “The Financial Plan 2016/2021” as reported to Cabinet on 31 January 2017 be reaffirmed

 

3)               That the budget of £17,754,730 for 2017/2018 be approved and the projections for 2018/2019, 2019/2020 and 2020/2021 (as set out in Appendix 3 of this report) be noted.

 

4)               That the level of Special Expenses for Town/ Parish Councils as detailed in Appendix 5 of “The Financial Plan 2016/2021” as reported to Cabinet on 31 January 2017 be approved.

 

5)               That the Fees and Charges for 2017/2018 as detailed in Appendix 3 of “The Financial Plan 2016/2021” as reported to Cabinet on 31 January 2017 be approved.

 

6)               That a minimum requirement of the General Fund balance for 2017/2018 of £887,737 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 2017/2018:

 

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

 

(a)    48,774                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, “Special Items 2017/18 Special Expenses” (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 2017/2018 in accordance with Sections 31A to 36 of the Local Government Finance Act 1992:

 

Total expenditure

 

(a)   £92,941,690        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)   £84,442,820        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)   £8,498,870         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 3 of the report).

 

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

 

(d)     £174.25               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)                                 £2,798,650    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)    £116.87             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

 

      £   77.91    £ 90.90        £ 103.88      £ 116.87  £ 142.84        £ 168.81    £ 194.78  £233.74        

 

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

 

(g)               the amounts listed in Col (4), “Special Items 2017/18 Special Expenses” and “Special Items 2017/18 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, 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), “Special Items 2017/18 Special Expenses  and Special Items 2017/18 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 it be noted that for the year 2017/2018 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:

           

           

 

 

 

The total Council Tax for each band in each parish

 

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 2017/2018 for each of the categories of dwellings shown.

 

11)       Approve that the Assistant Director (S151 Officer), Revenues and Benefits Manager, Revenues Manager, Revenues Team Leaders, Committal Manager, Committal Officer, 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 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.