REPORT BY SARAH GOBEY, EXECUTIVE HEAD (FINANCIAL SERVICES)
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1 Council 23 rd February, 2012 Agenda Item 13 Ward: 2012/13 COUNCIL TAX RESOLUTION REPORT BY SARAH GOBEY, EXECUTIVE HEAD (FINANCIAL SERVICES) 1.0 SUMMARY 1.1 The purpose of this report is to enable the Council to calculate and approve the Council Tax requirement for 2012/ BACKGROUND 2.1 The Localism Act 2011 has made significant changes to the Local Government Finance Act 1992, and now requires the billing authority to calculate a council tax requirement for the year, not its budget requirement as previously. 2.2 Since the meeting of the Cabinet the precept levels of other precepting bodies have been received. These are detailed in the paragraphs below. 3.0 PROPOSALS 3.1 Adur District Council The Adur District Council Precepts (incl special expenses) for 2012/13 are detailed in the Appendix A and total 6,183,650. The increase in the average Band D Council Tax for Town and Parish Councils is 0% and results in an average Band D Council Tax figure of for 2012/ West Sussex County Council West Sussex County Council met on 17 February 2012 and set their precept at 26,198,458.94, adjusted by a Collection Fund contribution of 382, This results in a Band D Council Tax of 1, Sussex Police Authority Sussex Police Authority met on 16 February 2012 and set their precept at 3,120,845, adjusted by a Collection Fund contribution of 45, This results in a Band D Council Tax of R5AA ADC Council Tax Resolution 1
2 4.0 CONCLUSIONS 4.1 The recommendations of the Cabinet are set out in the formal Council Tax Resolution in the Appendix A. 4.2 If the formal Council Tax Resolution at Appendix A is approved, the total Band D Council Tax will be as follows: Lancing Parish Council 2011/ /13 Increase % Adur DC (excl special expenses) % West Sussex County Council 1, , % Sussex Police Authority % Lancing Parish Council % Total for Lancing Parish Area 1, , % Sompting Parish Council 2011/ /13 Increase % Adur DC (excl special expenses) % West Sussex County Council 1, , % Sussex Police Authority % Special Expenses % Sompting Parish Council % Total for Sompting Parish Area 1, , % Unparished Areas 2011/ /13 Increase % Adur DC (excl special expenses) % West Sussex County Council 1, , % Sussex Police Authority % Special Expenses % Total for Unparished Areas 1, , % R5AA ADC Council Tax Resolution 2
3 6.0 RECOMMENDATION 6.1 Council is recommended to approve the formal Council Tax resolution for: The basic part of Adur Council s requirements in 2012/13 to be for a Band D equivalent property The special expenses part of Adur Council s requirements in 2012/13 to be for a Band D equivalent property The average Band D equivalent for Adur per the Resolution in Appendix A, paragraph 3(f), to be Local Government Act 1972 Background Papers: Report to Adur Cabinet 7 th February 2012 Estimates 2012 and Setting of 2012/13 Council Tax Local Government Finance Act 1992 Localism Act 2011 Local Government (Structural Changes) (Finance) (Amendment) Regulations 2012 Contact Officer: Jo-Anne Chang-Rogers Finance Manager Worthing Town Hall Jo-anne.chang-rogers@adur-worthing.gov.uk R5AA ADC Council Tax Resolution 3
4 THE COUNCIL IS RECOMMENDED TO RESOLVE AS FOLLOWS 1. It be noted that at its meeting on 7 th February 2012 the Cabinet calculated. APPENDIX A (a) the Council Tax Base 2012/13 for the whole Council area as 22,546.2 [Item T in the formula in Section 31B(3) of the Local Government Finance Act 1992, as amended by the Localism Act 2011 (the "Act")] and, (b) for dwellings in those parts of its area to which a Parish precept relates as in the attached Appendix B. 2. Calculate that the Council Tax requirement for the Council s own purposes for 2012/13 (excluding Parish precepts) is 6,183, That the following amounts be calculated for the year 2012/13 in accordance with Sections 31 to 36 of the Act: (a) 55,459, being the aggregate (gross expenditure) of the amounts which the Council estimates for the items set out in Section 31A(2) of the Act taking into account all precepts issued to it by Parish Councils and Special Expenses. (b) 48,972, being the aggregate (gross income) of the amounts which the Council estimates for the items set out in Section 31A(3) of the Act (c) 6,486, being the amount by which the aggregate at 3(a) above exceeds the aggregate at 3(b) above, calculated by the Council in accordance with Section 31A(4) of the Act as its Council Tax requirement for the year. (Item R in the formula in Section 31A(4) of the Act). This amount includes Parish Precepts and Special Expenses. (d) being the amount at 3(c) above (Item R), all divided by Item T (2 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 (including Parish precepts and special expenses) (e) 302, being the aggregate amount of all special items (Parish precepts) referred to in Section 34(1) of the Act (f) being the amount at 3(d) above less the result given by dividing the amount at 3(e) above by Item T (1a 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. R5AA ADC Council Tax Resolution 4
5 THE COUNCIL IS RECOMMENDED TO RESOLVE AS FOLLOWS APPENDIX A (g) 274,140 being the aggregate amount of all special expenses (not applicable in the Lancing Parish area). (h) being the amount at 3(d) above less the result given by dividing the amount at 3(e) and 3(g) above by Item T (1a 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 or Special Expense relates. R5AA ADC Council Tax Resolution 5
6 Lancing Parish Council APPENDIX B Council Tax Schedule Band A Band B Band C Band D Band E Band F Band G Band H 2012/13 West Sussex County Council , , , , , , Sussex Police Authority Parish of Lancing TOTAL 1, , , , , , , , Sompting Parish Council Council Tax Schedule Band A Band B Band C Band D Band E Band F Band G Band H 2012/13 West Sussex County Council , , , , , , Sussex Police Authority Parish of Sompting TOTAL 1, , , , , , , , Unparished Areas Council Tax Schedule Band A Band B Band C Band D Band E Band F Band G Band H 2012/13 West Sussex County Council , , , , , , Sussex Police Authority Unparished Areas of Adur Council TOTAL 1, , , , , , , , R5AA ADC Council Tax Resolution 6
7 SCHEDULE OF OTHER MATTERS 1.0 COUNCIL PRIORITY 1.1 The approval of the Council Tax Resolution facilitates the council tax to be billed. The tax funds raised are used to support the Council s achievement of all its priorities. 2.0 SPECIFIC ACTION PLANS 2.1 The Estimates 2012 and Setting of 2012/13 Council Tax Report (Cabinet 7 th Feb 2012, Agenda Item 6) details how the Council proposes to meet the financial targets initially outlined in the 3-year outline forecast considered in July SUSTAINABILITY ISSUES 3.1 Matter considered and no issues identified. 4.0 EQUALITY ISSUES 4.1 The proposals included in this report will have no impact on equality issues as there are no proposed changes to how services are delivered. 5.0 COMMUNITY SAFETY ISSUES (SECTION 17) 5.1 Matter considered and no issues identified. 6.0 HUMAN RIGHTS ISSUES 6.1 Matter considered and no issues identified. 7.0 REPUTATION 7.1 Matter considered and no issues identified. 8.0 CONSULTATIONS 8.1 The Council undertook a major budget consultation exercise with all residents and a large number of local businesses earlier in the year, the outcome of which was included in the report to the Joint Strategic Committee in November. This consultation has informed both the current budget proposals and the work of the budget advisory groups. 9.0 RISK ASSESSMENT 9.1 The approval of the Council Tax Resolution is a statutory requirement and it has been written in accordance with Local Government Finance Act 1992, as amended by the Localism Act The Council Tax Resolution is the legal basis for the Council Tax billing HEALTH & SAFETY ISSUES 10.1 Matter considered and no issues identified PROCUREMENT STRATEGY 11.1 Matter considered and no issues identified PARTNERSHIP WORKING 12.1 Matter considered and no issues identified. R5AA ADC Council Tax Resolution 7
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