Agenda item

COUNCIL TAX SETTING 2023/24

(A report by the Deputy Chief Executive – Corporate Development and S151 Officer)

Minutes:

Councillor Jonathan Noble, Portfolio Holder – Finance introduced a report by the Deputy Chief Executive (Corporate Development) setting out the proposed charge to be levied on the Council Taxpayers for the services provided in the Borough.

 

The report stated that formal resolution was 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 a Band D property would pay £208.89, a £6.03 (2.97%) increase on 2022/23.

 

The resolutions incorporated the precept requirement for Boston Borough Council, as well as all other Authorities that issue a precept in the Borough.

 

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

 

Before opening up to debate, the following anomalies were corrected;

  • The Lincolnshire Police and Crime commissioner had an increase of more than £10, it was £15.
  • A chart was included on page 164, this should have shown that Boston Borough Council increase at 2.97% and Lincolnshire County Council increase at 4.99%.

 

It was proposed by Councillor Jonathan Noble, seconded by Councillor Paul Skinner

 

For

Against

Abstain

Cllr Tracey Abbott

Cllr Tom Ashton

Cllr Alison Austin

Cllr Richard Austin

Cllr Peter Bedford

Cllr David Brown

Cllr George Cornah

Cllr Anton Dani

Cllr Anne Dorrian

Cllr Deborah Evans

Cllr Paul Goodale

Cllr Martin Griggs

Cllr Jonathan Noble

Cllr Frank Pickett

Cllr Judith Skinner

Cllr Paul Skinner

Cllr Yvonne Stevens

Cllr Peter Watson

Cllr Judith Welbourn

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 14 December 2022 the Council calculated: -

 

(a)       the Council Tax Base 2023/24 for the District as 20,274 (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 2023/24 (excluding Parish precepts) is £4,235,036

 

3          That the following amounts be calculated by the Council for the year 2023/24 in accordance with Sections 31 to 36 of the Local Government Finance Act 1992 as amended (the Act): -

 

(a)

£35,006,786

being the aggregate of the amounts which the Council

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

 

 

 

 

 

(b)

£29,474,621

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

 

 

 

 

 

(c)

£5,532,165

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)

£ 272.87

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)

£1,297,129

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

 

 

 

 

 

(f)

£ 208.89

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 parish precept relates;

 

 

4.    That it be noted that for the year 2023/24 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 2023/24

A  

B   

C   

D   

E   

F   

G   

H   

 

£   

£   

£   

£   

£   

£   

£   

£   

Lincolnshire County Council

 1,002.42

 

 1,169.49

 

 1,336.56

 

 1,503.63

 

 1,837.77

 

 2,171.91

 

 2,506.05

 

 3,007.26

Police & Crime Commissioner for Lincolnshire

 

 

194.16

 

 

 226.52

 

 

 258.88

 

 

 291.24

 

 

 355.96

 

 

 420.68

 

 

 485.40

 

 

 582.48

 

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 2023/24 of the categories of dwellings shown.

 

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

 

Supporting documents: