Agenda item

-      Report to Follow

The Service Director - Finance submitted a report to enable the Council, as Tax Collecting Authority, to set the Council Tax for its area for 2024/25 as required by the Local Government Finance Act 1992.

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

FOR –

AGAINST –

None

ABSTENTIONS –

None

RESOLVED –

1.          That it be noted, that at its meeting on 20 February, 2024, the Employment and General Committee calculated the following tax base amounts for the year 2024/25 in accordance with regulation made under Section 31B of the Local Government Finance Act 1992 as:

  (a)       30,443.17 being the tax base calculated for the whole Council area.

  (b)       For those areas to which a parish precept applies:

2.          That the Council approves the calculation of the Council Tax requirement for the Council’s own purposes for 2024/25 (excluding parish precepts) as £5,808,861.

3.          That the following amounts be calculated for the year 2024/25 in accordance with Sections 31 to 36 of the Act:

(a)              £113,598,578 being the aggregate of the amounts which the Council estimates for the items set out in Section 31A (2) of the Act (gross expenditure) taking into account all precepts issued to it by Parish Councils;

(b)              £107,365,311 being the aggregate of the amounts which the Council estimates for the items set out in Section 31A (3) of the Act (gross income including grants and the use of reserves);

(c)              £9,971 being the deficit on the Council tax elements of the Collection Fund and £154,990 being the deficit on the Business Rate elements;

(d)              £6,398,228 being the amount by which the aggregate at 2.3(a) above exceeds the aggregate at 2.3(b) above plus 2.3(c), calculated by the Council, in accordance with Section 31A(4) of the Act, as its Council Tax requirement for the year. Please note that this is the total of the Borough’s requirement of £5,808,861 plus the total parish precepts of £589,367.

(e)              £210.17 being the amount at 2.3(d) above divided by 2.1(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).

(f)               £589,367 being the aggregate amount of all special items (parish precepts) referred to in Section 34(1) of the Act

(g)              £190.81 (Band ‘D’ Council Tax) being the amount at 2.3(e) above less the result given by dividing the amount at 2.3(f) above by the amount at .1(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. The tax does not exceed the principles set by the Secretary of State for determining excessive tax increases and triggering a referendum.

Parts of the Council’s area:

(h)              The following being the amounts calculated by adding the amount at 2.3(g) to the amounts of the special item or items relating to dwellings in those parts of the Council’s area mentioned in 2.3(f) divided in each case by the amount at 2.1(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 items relate.

(i)                The amounts given by multiplying the amounts at 2.3(g) and 2.3(h) 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 band.

4.          That it be noted that for the year 2024/25 the Derbyshire County Council, the Derbyshire Fire and Rescue Service and the Derbyshire Police & Crime Commissioner 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:

*The Derbyshire County Council Tax increase of 4.99% includes 2.00% to support the delivery of adult social care duties and responsibilities in 2024/25, equivalent to an additional £29.56 for dwellings in Council Tax Valuation Band ‘D’, which is included in the £1,551.73 in the table above.

5.          That, having calculated the aggregate in each case of the amounts at 2.3(i) and 2.4 above, the Council, in accordance with Section 30(2) of the Local Government Finance Act 1992, hereby sets the following amounts as the amounts of Council Tax for the year 2024/25 for each of the categories of dwellings shown below: