Director of Corporate Resources and S151 Officer
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- Jemimah Brooks
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1 COUNCIL TAX RESOLUTION To: 26 February 2015 By: Classification: Director of Corporate Resources and S151 Officer Unrestricted Summary: This report enables the to set the Tax for for each part of its area, after taking into account the precepts of the Kent County, Kent Police and Crime Commissioner and Kent and Medway Fire and Rescue Service. For Decision 1.0 Tax Setting 1.1 At the Cabinet meeting on 13 November 2014, Members approved the delegation of the formal resolution determining the Tax Base to the S151 Officer in consultation with the Leader and Finance Portfolio Holder. It has subsequently been determined that the Tax Base for the whole areas is 40,048.49, calculated in accordance with Section 31B(3) of the Local Government Finance Act 1992, as amended (the Act ). 1.2 The Tax requirement for the s own purposes for (excluding Parish precepts) is 8,409k. This is determined after taking into account the s allocation of business rates, revenue support grant and the s share of the Collection Fund surplus. The calculation for is as follows: CALCULATION OF COUNCIL TAX REQUIREMENT FOR Net Budget Requirement for ,807 Financed from: Formula Grant 8,348 Collection Fund Surplus 50 Tax Requirement 8,409 Divided by Tax Base 40,048 Tax for Band D property Compared to Tax for Band D in Increase in Tax charges % 1.3 The following amounts have been calculated for the year in accordance with Sections 31 to 36 of the Local Government Finance Act 1992:-
2 ,403,433 being the aggregate of the amounts which the estimates for the items set out in Section 31A(2) of the Act taking into account all precepts issued to it by Parish s ,138,946 being the aggregate of the amounts which the estimates for the items set out in Section 31A(3) of the Act ,264,487 being the amount by which the aggregate at above exceeds the aggregate at above, calculated by the, in accordance with Section 31A(4) of the Act, as its Tax requirement for the year being the amount at above divided by the tax base of 40, calculated by the, in accordance with Section 31B(1) of the Act, as the basic amount of its Tax for the year (including Parish precepts) ,477 being the aggregate amount of all special items (Parish precepts) referred to in Section 34(1) of the Act being the amount at above less the result given by dividing the amount at above by the tax base of 40,048.49, calculated by the, in accordance with Section 34(2) of the Act, as the basic amount of its Tax for the year for dwellings in those parts of its area to which no Parish precept relates Part of the s Area (District and Parish combined at Band D) Parish/Charter Trustees of Acol Birchington Broadstairs Cliffsend Manston Margate Minster Monkton Ramsgate St Nicholas-at-Wade and Sarre Westgate Being the amounts given by adding to the amount at above the amounts of special item or items relating to dwellings in those parts of the s area mentioned above divided in each case by the appropriate tax base calculated by the, in accordance with Section 34(3) of the Act, as the basic amounts of its Tax for the year for dwellings in those parts of its area to which one or more special items relate Part of The s Area Valuation Bands Parish/Charter A B C D E F G H Trustees Acol Birchington Broadstairs Cliffsend Manston
3 Margate Minster Monkton Ramsgate St Nicholas-at- Wade & Sarre Westgate Being the amounts given by multiplying the amounts at and 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, in accordance with Section 36(1) 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 Members should note that for the year Kent County, Kent Police and Crime Commissioner and Kent Fire and Rescue have stated the following amounts in precepts issued to the, in accordance with Section 40 of the Local Government Finance Act 1992, for each of the categories of dwellings shown below:- Precepting Authorities Valuation Bands Kent Police and Crime Commissioner Kent Fire and Rescue Kent County A B C D E F G H , , , , , Total , , , , , , , Having calculated the aggregate in each case of the amounts at and above, the, in accordance with Section 30(2) of the Local Government Finance Act 1992, hereby sets the following amounts of Tax for the year for each of the categories of dwellings shown below:- Part of the s Area Valuation Bands Parish/ Charter A B C D E F G H Trustees Acol 1, , , , , , , , Birchington 1, , , , , , , , Broadstairs 1, , , , , , , , Cliffsend 1, , , , , , , , Manston 1, , , , , , , ,125.34
4 Margate 1, , , , , , , , Minster 1, , , , , , , , Monkton 1, , , , , , , , Ramsgate 1, , , , , , , , St Nicholasat-Wade & Sarre 1, , , , , , , , Westgate 1, , , , , , , , Tax Increases 2.1 The average Tax for the for a Band D property for will be This has remained frozen from 2014/ Kent County, Kent Police and Crime Commissioner and Kent and Medway Fire and Rescue Service have issued precepts of 43,652k, 5,893k and 2,829k respectively. KCC and Kent Police have increased their Tax charges by 1.99% and Kent Fire by 1.95%. 2.3 The average total tax at Band D is summarised in the following table, showing an overall increase of This is due to changes to town and parish precepts and Kent Police, KCC and Kent Fire. Thanet District Town & Parish s Total District Kent Police and Crime Commissioner Kent Fire & Rescue Service Kent County Increase Increase % , , Overall Total 1, , CORPORATE IMPLICATIONS 4.1 Financial The financial implications for the General Fund, HRA and capital budgets are laid out in the full budget report that went to on 5 February Legal
5 4.2.1 The Local Government Finance Act 1992 requires that the above statutory resolution be made. 4.3 Corporate Corporate priorities can only be delivered with robust finances. The budget is believed to be sufficient to meet these priorities. 4.4 Equity and Equalities There are no equity or equality issues arising from this report. 5.0 RECOMMENDATIONS 5.1 That Members approve the calculations at paragraph 1 of this report. 5.2 That Members approve the Tax annual charges as set out below for the listed property bands: COUNCIL TAX PER PROPERTY BAND FOR BAND A B C D E F G H Proportion of band D Annual Charge 6/9 7/9 8/9 1 11/9 13/9 15/9 18/ Contact Officer: Paul Cook, Director of Corporate Resources and S151 Officer Annex List None Background Papers Title None Details of where to access copy Corporate Consultation Undertaken Finance Legal Communications
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