Agenda item

Pursuant to Minute CAB117: FinancialPlan 2017/2022of the Cabinet Meeting held on 6 February 2018, the “Financial Plan 2017/2022 and Council Tax Resolution 2018/2019” the document attached as a supplementary to the agenda for consideration and decision includes an updated summary of the Financial Plan 2017/2022, the County Council, the Police and Crime Commissioner - Council Tax for 2018/2019 and details of Parish Precepts and Internal Drainage Boards levies for 2018/2019. 

 

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 CAB117: Financial Plan 2017/2022, of the Cabinet Meeting held on 6 February 2018.  This was seconded by Councillor Mrs Nockolds.

 

In proposing the recommendations, Councillor Long reminded Members that 2 years ago the Council had accepted a 4 year funding plan from the Government.  The Revenue Support Grant (RSG) was being phased out and it was planned that the Borough would be paying for its services locally despite continued uncertainty around Business Rates retention, IDB, reducing RSG and Brexit.  Councillor Long reminded members that the Borough’s element of the Council Tax bill received by the householder was a very small element of it.  The increase of £4.50 by the Borough allowed the Borough to provide more services than many others, empty the bins, provide homelessness support as well as providing the popular festival elements.  The following years would involve financial constraint, but the Council was building houses, improving the carbon footprint of its buildings and sharing offices. 

 

Councillor Parish expressed concern with the increase in car parking charges particularly at Heacham where there was no 2 hour slot but a 4 hour slot along with a large increase in residents and non residents permits and beach hut rents.  He commented that the consultation period for the parking increases extended beyond the budget meeting.

 

Councillor Mrs Collop expressed concern about the change in time from 6pm to 5pm for the evening parking charges.

 

Councillor J Collop thanked officers for preparing the report and briefing his group on the content.  He drew attention to the uncertainty from 2020/21 with Business Rates, the fair funding review, and that the Council was in the lowest quartile of Council taxes.  He drew attention to press reports about concern by Council Leaders on finances, and expressed the view that Councils couldn’t carry on in the way they were with the level of cut backs.

 

Councillor Joyce drew attention to the increases many residents would see in their Council Tax bills for the year but sympathised with both the Leader with the Government’s funding position, and the opposition.   He commented on items which he had raised at the Cabinet meeting which weren’t mentioned in the budget report, and the provision of services free to the County Council who had their own budget.  He considered some projects should be reviewed and ceased.

 

Councillor Howman drew attention to the fact that there was no fee increase in sex establishments or taxi licenses, but large increases for overnight parking.  He also drew attention to the increase in charges for the crematorium.

 

Councillor Daubney drew attention to the fact that there was no alternative budget from the opposition, and commented that the Administration had maintained a sensible budget which kept the Council alive.

 

Councillor A Tyler drew attention to the financial situation and commented that the lack of increases in Council Tax in previous years had worsened the situation for the Borough.

 

In summing up Councillor Long drew attention to the fact that the financial situation had started when the Labour Government were in power, he drew attention to the fact that the parking charges did not come into force until 1 April, which was after the end of the consultation period, and the change in evening start time for parking charges had come about following comments from users in the town.  With regard to the raising of Council Tax he reminded Members that there was no way of knowing what the situation would be in the future.  In response to the points raised about items not being included in the budget, Councillor Long drew attention to the fact that the items raised were not included in the Revenue Budget, but would feature in the Treasury Management or Capital Strategy reports.

 

 

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
B Anota	J Collop	J Moriarty
B Ayres	S Collop	T Parish
L Bambridge	G Howman
R P Beal	C Joyce
A Beales	G McGuinness
C Bower	A Tyler
R Blunt	M Wilkinson
A Bubb
M Chenery
C Crofts
N Daubney
I Devereux
S Fraser
P Gidney
R Groom
G Hipperson
P Hodson
Lord Howard
M Howland
H Humphrey
P Kunes
A Lawrence
B Long
C Manning
K Mellish
G Middleton
A Morrison
E Nockolds
M Peake
D Pope
C Sampson
S Sandell
T Smith
V Spikings
S Squire
M Storey
T Tilbrook
D Tyler
G Wareham
E Watson
D Whitby
A White
A Wright
S Young
44	7	2

 

The budget was approved accordingly.

 

 

RESOLVED:           1)        That the revision to the Budget for 2017/2018 (as set out in Appendix 3 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 be re-affirmed as detailed in Appendix 7 of “The Financial Plan 2017/2022” as reported to Cabinet on 6 February 2018

 

3)              That the budget of £18,347,570 for 2018/2019 be approved and the projections for 2019/2020, 2020/2021 and 2021/2022 be noted (as set out in Appendix 3 of this report).

 

4)              That the level of Special Expenses for Town/ Parish Councils as detailed in Appendix 6 of “The Financial Plan 2017/2022” as reported to Cabinet on 6 February 2018 be approved.

 

5)              That the Fees and Charges for 2018/2019 as detailed in Appendix 4 of “The Financial Plan 2017/2022” as reported to Cabinet on 6 February 2018 be approved

 

6)              That a minimum requirement of the General Fund balance for 2018/2019 of £917,379 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 2018/2019:

 

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

 

(a)    49,466           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, (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)       That the following amounts be calculated by the Council for the year 2018/2019 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)  £93,666,040     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)  £84,720,160    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)  £8,945,880      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)    £180.85            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)                           £2,942,200  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)    £121.37        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

 

£80.91 £94.40 £107.88       £121.37  £148.34     £175.31  £ 202.28          £242.74              

 

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)   That it is noted that for the year 2018/2019 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	£817.79	£64.03	£152.76	6/9ths
B	£954.09	£74.70	£178.22	7/9ths
C	£1,090.38	£85.38	£203.68	8/9ths
D	£1,226.68	£96.05	£229.14	9/9ths
E	£1,499.27	£117.40	£280.06	11/9ths
F	£1,771.86	£138.75	£330.98	13/9ths
G	£2,044.47	£160.08	£381.90	15/9ths
H	£2,453.36	£192.10	£458.28	18/9ths

           

 

The total Council Tax for each band in each parish (pages 15-16 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 2018/2019 for each of the categories of dwellings shown.

 

11)     That the Executive Director – Finance Services (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, 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.