Agenda item

COUNCIL TAX SETTING 2022/23

(Report by the Deputy Chief Executive Corporate Development and s151 Officer)

 

Minutes:

Councillor Jonathan Noble introduced a report by the Deputy Chief Executive (Corporate Development) and Section 151 Officer setting out the proposed charge to be levied on the Council Taxpayers for the services provided in the Borough.

 

The report stated that formal resolutions were required to set the Council Tax in accordance with the Local Government Finance Act 1992 (as amended).  The formal resolutions were detailed at Appendix A, proposing that the Band D council tax should be set at £202.86 for 2022/23, a £4.95 (2.50%) increase on 2021/22 levels.

 

The precept requirements for the Boston Town Area Committee, Parish Councils, Lincolnshire County Council and the Police and Crime Commissioner were set out in the report.

 

It was commented that the method of funding Internal Drainage Boards as part of the Borough Council’s element of Council Tax was confusing for residents as they would assume that the Council received all of the funds raised.  The financing for IDBs should be centralised from Government and lobbying should be continued to raise the issue.

 

The Portfolio Holder concluded that the amount of increase proposed was sensible and proportionate, and information would be circulated with the Council Tax Bills to highlight that of every £10 of council tax collected the Borough Council received just 48p.

 

It was moved by Councillor Jonathan Noble, seconded by Councillor Paul Skinner and

 

 

RESOLVED that the formal Council Tax resolutions for 2022/23 as set out in Appendix A and summarised at section 4.1 of the report and reproduced below, be approved.

 

 


In accordance with the Local Authorities (Standing Orders) (England) (Amendment) Regulations 2014 the vote was taken as a recorded vote:

 

For                                                      Against                                  Abstain

 

            Cllr Tracey Abbott                            Cllr Neill Hastie                     Cllr Paul Goodale

            Cllr Tom Ashton                               Cllr Martin Howard

            Cllr Alison Austin                             Cllr Brian Rush

            Cllr Richard Austin                          Cllr Judy Welbourn

            Cllr David Brown                             

            Cllr Katie Chalmers

            Cllr Michael Cooper

            Cllr Anton Dani

            Cllr Anne Dorrian

            Cllr Deborah Evans

            Cllr Martin Griggs

            Cllr Jonathan Noble

            Cllr Frank Pickett

            Cllr Judith Skinner

            Cllr Paul Skinner

            Cllr Aaron Spencer

            Cllr Yvonne Stevens

            Cllr Peter Watson

            Cllr Nigel Welton

            Cllr Stephen Woodliffe

 

FORMAL COUNCIL TAX RESOLUTION:

 

Council is recommended to approve the following resolutions:

 

1          It is to be noted that on 16 December 2021 the Council calculated: -

 

(a)       the Council Tax Base 2022/23 for the District as 20,051 (item T in the formula in section 31B(3) of the Local Government Finance Act 1992, as amended) and;

 

(b)       Dwellings in those parts of the district to which a Parish precept relates as shown in Appendix B

 

2.         Calculate that the Council Tax requirement for the Council’s own purposes for 2022/23 (excluding Parish precepts and Boston Special Expenses) is £4,067,547

 

3          That the following amounts be calculated by the Council for the year 2022/23 in accordance with Sections 31 to 36 of the Local Government Finance Act 1992 as amended (the Act): -

 

 

(a)

£43,591,330

 

being the aggregate of the amounts which the Council

estimates for the items set out in Section 31A(2) of the Act;

 

 

 

 

 

 

(b)

(£38,281,475)

 

being the aggregate of the amounts which the Council estimates for the items set out in Section 31A(3) of the Act;

 

 

 

 

 

 

(c)

£5,309,855

 

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);

 

 

 

 

 

 

(d)

£264.82

 

being the amount at 3(c) divided by the amount at 1(a) (item T), calculated by the Council, in accordance with Section 31B(1) of the Act, as the basic amount of Council Tax for the year (including Parish precepts);

 

 

 

 

 

 

(e)

£1,242,308

being the aggregate amount of all special items (Including Parish precepts) referred to in Section 34(1) of the Act (see Appendix B);

 

 

 

 

 

 

(f)

£202.86

being the amount at 3(d) less the result given by dividing the amount at (e) by the amount at 1(a) calculated by the Council, in accordance with Section 34(2) of the Act, as the basic amount of council tax for the year for dwellings in those parts of its areas to which no special item relates;

 

 

 

 

 

 

(g)

The figures shown in Appendix C, being the amounts given by adding to the amount at 3(f) the amounts of the special item or items relating to dwellings in those parts of the district divided in each case by the amount at 1(b), calculated by the Council, in accordance with Section 34(3) of the Act, as the basic amounts of its Council Tax for the year for dwellings in those parts of its area to which one or more special items relate;

 

 

 

 

 

(h)

The figures shown in Appendix D, being the amounts given by multiplying the amounts at 3(f) and 3(g) 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(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.

 

 

4.    That it be noted that for the year 2022/23 the Lincolnshire County Council (LCC) and the Police and Crime Commissioner (PCC) for Lincolnshire 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:-


 

Council Tax 2022/23

A  

B   

C   

D   

E   

F   

G   

H   

 

£   

£   

£   

£   

£   

£   

£   

£   

Lincolnshire County Council

954.78

1,113.91

1,273.04

1,432.17

1,750.43

2,068.69

2,386.95

2,864.34

Police & Crime Commissioner for Lincolnshire

184.20

214.90

245.60

276.30

337.70

399.10

460.5

552.60

Boston Borough Council

135.24

157.78

180.32

202.86

247.94

293.02

338.10

405.72

Average Parish Including BTAC Special Expense Area

41.31

48.19

55.08

61.96

75.73

89.50

103.27

123.92

Aggregate of Council Tax Requirements

1,315.53

1,534.78

1,754.04

1,973.29

2,411.80

2,850.31

3,288.82

3,946.58

 

 

5.    That having calculated the aggregate in each case the amounts at 3(h) and 4 above, the Council, in accordance with Section 30(2) of the Local Government Finance Act 1992, hereby sets the amounts shown in Appendix E as the amount of Council Tax for 2022/23 of the categories of dwellings shown.

 

6.    Appendix F provides definitions for the formal Council Tax resolution.

 

 

Supporting documents: