COUNCIL TAX RESOLUTION 2014/15

Transcription

1 COUNCIL 24 February 2014 AGENDA ITEM 14(1)(a) 1. PURPOSE OF REPORT COUNCIL TAX RESOLUTION 2014/15 The purpose of this report is to enable the Council to calculate and set the Council Tax for 2014/15. The Formal Council Tax Resolution is at Appendix A. 2. BACKGROUND The Localism Act 2011 has made significant changes to the Local Government Finance Act And now requires the billing authority to calculate a Council Tax requirement for the year Since the meeting of the Cabinet the precept levels of other precepting bodies have been received. These are detailed below: City, Town and Parish Councils The City, Town and Parish Councils Precepts for 2014/15 are detailed in Appendix C and total 1,371,256. The increase in the average Band D Council Tax for City, Town and Parish Councils is 2.0% and results in an average Band D Council Tax figure of for 2014/15. Staffordshire County Council Staffordshire County Council met on 13 February 2014 and set their precept at 36,256,867 adjusted by a Collection Fund contribution of 343,760. This results in a Band D Council Tax of 1, Office of the Police and Crime Commissioner Staffordshire (OPCC Staffordshire) The OPCC Staffordshire on 14 February 2014 set their precept at 6,268,745 adjusted by a Collection Fund contribution of 59,430. This results in a Band D Council Tax of Stoke-on-Trent and Staffordshire Fire and Rescue Authority Stoke-on-Trent and Staffordshire Fire and Rescue Authority met on 10 February 2014 and set their precept at 2,387,354 adjusted by a Collection Fund contribution of 22,630. This results in a Band D Council Tax of Recommendation The formal Council Tax Resolution is at Appendix A. 1

2 If the formal Council Tax Resolution at Appendix A is approved, the total Band D Council Tax will be as follows: 2013/ /15 Increase (Reduction) % Lichfield District Council Staffordshire County Council 1, , Office of the Police and Crime Commissioner Staffordshire Stoke-on-Trent and Staffordshire Fire and Rescue Authority Sub total 1, , City, Town and Parish Council (average) Total 1, , Authorisation of Officers to collect and recover Council Tax and Business Rates: Mrs J Kitchen, Director of Finance, Revenues and Benefits; Mrs P Leybourne, Revenues & Benefits Manager; Mrs N Begley, Debt Manager; Mr K Anderson, Billing Manager; Internal Business Support Executive; Mr A Thomas, Senior Business Advisor; Mr G Keatley, Senior Business Advisor; Ms B Nahal, Solicitor/Monitoring Officer, or any other person specifically authorised by Mr R King, Strategic Director, Democratic, Development and Legal Services, appointed by the said offices under Section 112 of the Local Government Act 1972, be hereby authorised:- a) To demand, collect and recover any Council Tax or National Non-Domestic Rate made by the Council under the Local Government Finance Acts 1988 and 1992; b) To demand, collect and recover any penalties under schedules 3 and 4 to the Local Government Acts 1988 and 1992; c) Under Section 223 of the Local Government Act 1972 and all other powers enabling them to prosecute and to appear on behalf of the Council at the hearing of legal proceedings in connection with the demand, collection and recovery of any Council Tax, National Non-Domestic Rate, Community Charge and General Rates made by the Council and/or any penalties imposed under the Local Government Finance Acts 1998 and 1992; and d) To make such amendments to the Council Tax and National Non-Domestic Rate as are authorised by the Local Government Finance Acts 1998 and 1992 and other legislation in force from time to time. Further, the Director of Finance, Revenues and Benefits and Senior Financial Services Manager be authorised to impose penalties in accordance with Schedule 3 to the Local Government Act 1992, with regard to the supply of information for Council Tax purposes. 2

3 APPENDIX A COUNCIL TAX RESOLUTION 2014/15 1. that the recommendations contained in the Medium Term Financial Strategy (Revenue and Capital) relating to the Revenue and Capital Estimates 2014/15 be approved, 2. that the Cabinet recommendation (Agenda Item 5 of 14 January 2014 refers) in respect of calculating the Council Tax Base 2014/15 as follows be approved: a) for the whole Council area as 35,295 (Item T in the formula in Section 31B of the Local Government Finance Act 1992, as amended(the Act ));and b) for dwellings in those parts of its area which a Parish precept relates as in the attached Appendix B. 3. that, as a preliminary step the Council Tax requirement for the Council s own purposes for 2014/15 (excluding Parish precepts) is calculated as 5,363, that the following amounts be calculated for the year 2014/15 in accordance with Sections 30 and 36 of the Act: a b c d e f being the aggregate 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. 58,399,836 (Gross expenditure including Parish precepts and special expenses) being the aggregate of the amounts which the Council estimates for the items, set out in Section 31A(3) of the Act. 51,664,800 (Income) being the amount by which the aggregate at 4(a) above exceeds the aggregate at 4(b) above, calculated by the Council in accordance with Section 31A(4) of the Act as its Council Tax requirement for the 6,735,036 year(item R in the formula in Section 31B of the Act). (Council Tax requirement for the year) being the amount at 4 ( c) above (item R), all divided by item T(2(a) above), calculated by the Council, in accordance with Section 31B of the Act, as the basic amount of its Council Tax for the year (including Parish precepts). being the aggregate of all special items (Parish precepts) referred to in Section 34(1) of the Act (as per attached Appendix C). 1,371,256 being the amount at 4 (d) above less the results given by dividing the amount at 4 (e) above by item T(2(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 Parish Precept relates. 3

4 5. that it be noted that the year 2014/15 Staffordshire County Council, The OPCC Staffordshire and the Fire Authority have stated the following amounts in precepts issued to the District Council, in accordance with Section 40 of the Local Government Finance Act 1992 for each category of dwellings in the Council s area as indicated in the table below. Valuation Bands LICHFIELD DISTRICT COUNCIL STAFFORDSHIRE COUNTY COUNCIL , , , , , OFFICE OF THE POLICE AND CRIME COMMISSIONER STAFFORDSHIRE STOKE-ON TRENT AND STAFFORDSHIRE FIRE AND RESCUE AUTHORITY AGREGATE OF COUNCIL TAX REQUIREMENTS , , , , , , That the Council, in accordance with Sections 30 and 36 of the Local Government Finance Act 1992, hereby sets the aggregate amounts set out in Appendix B as the amounts of Council Tax for 2014/15 for each part of its area and for each of the categories of dwellings. 7. The Council has determined that its relevant basic amount of Council tax for 2014/15 is not excessive in accordance with the principles approved under section 52ZB Local Government Act As the billing authority, the Council has not been notified by a major precepting authority that its basic amount of Council Tax for 2014/15 is excessive and that the billing authority is not required to hold a referendum in accordance with section 52ZK Local Government Act

5 COUNCIL TAX SCHEDULE 2014/15 Parts of the Council's Area (6/9) (7/9) (8/9) 1 (11/9) (13/9) (15/9) 2 Lichfield District Council Staffordshire County Council Office of the Police and Crime Commissioner Staffordshire Stoke-on-Trent and Staffordshire Fire Authority Alrewas Parish Council (a) Parish and District (b) Total (c ) Armitage-with-Handsacre Parish Council (a) Parish and District (b) Total (c ) Burntwood Town Council (a) Parish and District (b) Total (c ) Clifton Campville with Thorpe Constantine Parish Council* (a) Parish and District (b) Total (c ) Colton Parish Council (a) Parish and District (b) Total (c ) Curborough & Elmhurst and Farewell & Chorley Parish Council* (a) Parish and District (b) Total (c ) Drayton Bassett Parish Council (a) Parish and District (b) Total (c ) Edingale Parish Council (a) Parish and District (b) Total (c ) Elford Parish Council (a) Parish and District (b) Total (c ) Fazeley Town Council (a) Parish and District (b) Total (c ) Fradley and Streethay Parish Council* (a) Parish and District (b) Total (c ) APPENDIX B 5

6 COUNCIL TAX SCHEDULE 2013/14 (Continued) Parts of the Council's Area (6/9) (7/9) (8/9) 1 (11/9) (13/9) (15/9) 2 Hammerwich Parish Council (a) Parish and District (b) Total (c ) Hamstall Ridware Parish Council (a) Parish and District (b) Total (c ) Harlaston Parish Council (a) Parish and District (b) Total (c ) Hints and Canwell Parish Council (a) Parish and District (b) Total (c ) King's Bromley Parish Council (a) Parish and District (b) Total (c ) Lichfield City Council (a) Parish and District (b) Total (c ) Longdon Parish Council (a) Parish and District (b) Total (c ) Mavesyn Ridware Parish Council (a) Parish and District (b) Total (c ) Shenstone Parish Council (a) Parish and District (b) Total (c ) Swinfen and Packington Parish Council (a) Parish and District (b) Total (c ) Wall Parish Council (a) Parish and District (b) Total (c ) Weeford Parish Council (a) Parish and District (b) Total (c ) Whittington and Fisherwick Parish Council (a) Parish and District (b) Total (c ) Wigginton and Hopwas Parish Council (a) Parish and District (b) Total (c ) * Grouped Parishes APPENDIX B (continued) 6

7 CITY,TOWN AND PARISH COUNCIL PRECEPTS 2013/ /15 City,Town and Parish Council's Tax Base Precept Council Tax Support Grant Precept reduced by Grant Band D Tax Base Precept Council Tax Support Grant Precept reduced by Grant Band D Increase(+) Reduction(-) % Alrewas 1, ,000 4,349 29, , ,400 4,360 33, Armitage with Handsacre 1, ,961 6,219 66, , ,609 6,822 69, Burntwood 7, ,480 30, , , ,862 29, , Clifton Campville with Thorpe Constantine* ,480 1,301 14, ,730 1,332 14, Colton ,613 1,125 11, ,874 1,150 12, Curborough and Elmhurst and Farewell and Chorley* , , , , Drayton Bassett ,629 1,610 20, ,629 1,624 20, Edingale , , , , Elford ,000 1,066 10, ,000 1,061 10, Fazeley 1, ,872 5,275 52, , ,872 5,319 52, Fradley and Streethay* 1, ,000 4,964 48, , ,000 4,932 57, Hammerwich 1, ,000 5,024 18, , ,000 5,005 18, Hamstall Ridware , , , , Harlaston , , , , Hints and Canwell , , , , King's Bromley ,880 2,008 10, ,550 1,974 11, Lichfield 11, ,600 43, , , ,600 43, , Longdon ,000 2,791 14, ,500 2,771 16, Mavesyn Ridware ,886 1,577 13, ,930 1,578 14, Shenstone 3, ,000 12, , , ,000 12, , Swinfen and Packington , , , , Wall , , , , Weeford , , , , Whittington and Fisherwick* 1, ,963 4,087 40, , ,680 4,092 41, Wigginton and Hopwas ,000 1,660 17, ,000 1,676 17, Total /Average 35,274 1,477, ,695 1,343, ,295 1,505, ,695 1,371, APPENDIX C 7