Agenda item

Calculating the amounts of Council Tax for 2019/20 and setting the Council Tax for 2019/20

Report of Section 151 Officer

 

Purpose of report

 

To detail the Calculations for the amounts of Council Tax for 2019-20 and the setting of Council Tax for 2019-2020.

 

Recommendations

            

It is recommended that the Council resolves:-

 

1.1         That it be noted that the Section 151 Officer in consultation with the Portfolio holder for Finance and Governance calculated the Council Tax Base 2019-20:

 

a)            for the whole Council area as 36,067.1 [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 to which a Parish Precept relates as in column 2 of the attached Appendix 1.

 

1.2         That the Council Tax requirement for the Council’s own purposes for 2019-20 (excluding Parish Precepts and Special Expenses) is £6,900,718.

 

1.3         That the following amounts be calculated for the year 2019-20 in accordance with Sections 31 to 36 of the Act:-

 

a)            £38,339,986 being the aggregate of the 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 and any additional special expenses.

 

b)           £28,355,046 being the aggregate of the amounts which the Council estimates for the items set out in Section 31A (3) of the Act.

 

c)            £9,984,940 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 31B of the Act).

 

d)            £276.84 being the amount at 3(c) above (Item R), all divided by Item T (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 and Special Expenses);

 

e)           £3,084,222 being the aggregate amount of all special items (Parish Precepts and Special Expenses) referred to in Section 34(1) of the Act as per the attached Schedule 2.

 

f)             £191.33 being the amount at 3(d) above less the result given by dividing the amount at 3(e) above by Item T(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 or special item relates;

 

1.4      It be noted that for the year 2019-20 the Northamptonshire County Council, the Police and Crime Commissioner for Northamptonshire and the Northamptonshire Commissioner Fire and Rescue Authority have issued precepts to the 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 below :-

Valuation

Northamptonshire County Council

Police and Crime Commissioner for Northamptonshire

Northamptonshire Commissioner Fire and Rescue Authority

Band

£

£

£

A

824.07

163.36

40.51

B

961.41

190.59

47.26

C

1,098.76

217.81

54.01

D

1,236.10

245.04

60.76

E

1,510.79

299.49

74.26

F

1,785.48

353.95

87.76

G

2,060.17

408.40

101.27

H

2,472.20

490.08

121.52

 

 

1.5      The Council, in accordance with Sections 30 and 36 of the Local Government Finance Act 1992, hereby sets the amounts shown in Appendix 2 as the amounts of Council Tax for the year 2019-20 for each part of its area and for each of the categories of dwellings.

 

1.6      The Council’s basic amount of Council Tax for 2019-20 is not deemed to be excessive in accordance with principles approved under Section 52ZB Local Government Finance Act 1992.

 

1.7      To approve the discount and exemptions set out below:

 

i      Agree that in respect of properties within Class A and B as defined by the Council Tax (Prescribed Classes of Dwellings) (England) (Amendment) Regulations 2012(furnished chargeable dwellings that are not the sole or a main residence of an individual) the discount provided by Section 11A of the Local Government Finance Act 1992 shall be zero.

 

ii     Agree that in respect of properties within Class C as defined by the Council Tax (Prescribed Classes of Dwellings) (England) (Amendment) Regulations 2012 (a property that is unoccupied and substantially unfurnished) the discount provided by Section 11A of the said Act shall be 50% for a period of three months and thereafter zero.

 

iii    Agree that in respect of properties within Class D as defined by the aid Regulations (chargeable dwellings that are vacant and undergoing major repair work to render them habitable) the discount provided by Section 11A of the said Act shall be zero.

 

iv    Agree no council tax discount shall be applied to dwellings that are unoccupied and substantially unfurnished for more than two years and that the council tax payable on such properties is 200% (except for those properties which fall into prescribed Classes E and F).

 

Decision:

Resolved

 

(1)          That it be noted that the Section 151 Officer in consultation with the Portfolio holder for Finance and Governance calculated the Council Tax Base 2019-20:

 

a)            for the whole Council area as 36,067.1 [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 to which a Parish Precept relates as in column 2 of the annex to the Minutes (as set out in the Minute Book).

 

(2)          That the Council Tax requirement for the Council’s own purposes for 2019-20 (excluding Parish Precepts and Special Expenses) is £6,900,718.

 

(3)          That the following amounts be calculated for the year 2019-20 in accordance with Sections 31 to 36 of the Act:-

 

a)            £38,339,986 being the aggregate of the 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 and any additional special expenses.

 

b)           £28,355,046 being the aggregate of the amounts which the Council estimates for the items set out in Section 31A (3) of the Act.

 

c)            £9,984,940 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 31B of the Act).

 

d)            £276.84 being the amount at 3(c) above (Item R), all divided by Item T (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 and Special Expenses);

 

e)           £3,084,222 being the aggregate amount of all special items (Parish Precepts and Special Expenses) referred to in Section 34(1) of the Act as per the attached Schedule 2 (annex to the Minutes as set out in the Minute Book).

 

f)             £191.33 being the amount at 3(d) above less the result given by dividing the amount at 3(e) above by Item T(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 or special item relates;

 

(4)          That iIt be noted that for the year 2019-20 the Northamptonshire County Council, the Police and Crime Commissioner for Northamptonshire and the Northamptonshire Commissioner Fire and Rescue Authority have issued precepts to the 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 below :-

 

Valuation

Northampton-shire County Council

Police and Crime Commissioner for Northampton-shire

Northampton-shire Commissioner Fire and Rescue Authority

Band

£

£

£

A

824.07

163.36

40.51

B

961.41

190.59

47.26

C

1,098.76

217.81

54.01

D

1,236.10

245.04

60.76

E

1,510.79

299.49

74.26

F

1,785.48

353.95

87.76

G

2,060.17

408.40

101.27

H

2,472.20

490.08

121.52

 

(5)          That the Council, in accordance with Sections 30 and 36 of the Local Government Finance Act 1992, hereby sets the amounts shown in the annex to the Minutes (as set out in the Minute Book) as the amounts of Council Tax for the year 2019-20 for each part of its area and for each of the categories of dwellings.

 

(6)          That the Council’s basic amount of Council Tax for 2019-20 is not deemed to be excessive in accordance with principles approved under Section 52ZB Local Government Finance Act 1992.

 

(7)          That the following discounts and exemptions be approved:

 

i      In respect of properties within Class A and B as defined by the Council Tax (Prescribed Classes of Dwellings) (England) (Amendment) Regulations 2012(furnished chargeable dwellings that are not the sole or a main residence of an individual) the discount provided by Section 11A of the Local Government Finance Act 1992 shall be zero.

 

ii     In respect of properties within Class C as defined by the Council Tax (Prescribed Classes of Dwellings) (England) (Amendment) Regulations 2012 (a property that is unoccupied and substantially unfurnished) the discount provided by Section 11A of the said Act shall be 50% for a period of three months and thereafter zero.

 

iii    In respect of properties within Class D as defined by the aid Regulations (chargeable dwellings that are vacant and undergoing major repair work to render them habitable) the discount provided by Section 11A of the said Act shall be zero.

 

iv    No council tax discount shall be applied to dwellings that are unoccupied and substantially unfurnished for more than two years and that the council tax payable on such properties is 200% (except for those properties which fall into prescribed Classes E and F).

 

Minutes:

The Section 151 Officer submitted a report to detail the Calculations for the amounts of Council Tax for 2019-20 and the setting of Council Tax for 2019-2020.

 

Councillor Rawlinson introduced and proposed the Council Tax for 2019-20, which was duly seconded by Councillor Bignell.

 

A recorded vote was taken and members voted as follows:

 

Councillor Addison

For

Councillor Atkinson

For

Councillor Bagot-Webb

For

Councillor Bambridge

For

Councillor Barnes

For

Councillor Bignell

For

Councillor Billingham

For

Councillor Budden

For

Councillor Roger Clarke

For

Councillor Stephen Clarke

For

Councillor Cooper

For

Councillor Dallyn

For

Councillor Hywel Davies

For

Councillor Peter Davies

For

Councillor Furniss

For

Councillor Grant

For

Councillor Harries

For

Councillor Herring

For

Councillor Hollowell

For

Councillor Hopkins

For

Councillor Johns

For

Councillor Lofts

For

Councillor Manners

For

Councillor McCord

For

Councillor Medina

For

Councillor Rawlinson

For

Councillor Samiotis

For

Councillor Sergison-Brooke

For

Councillor Smallman

For

Councillor Tarbun

For

Councillor Elaine Wiltshire

Councillor Paul Wiltshire

For

For

 

Resolved

 

(1)            That it be noted that the Section 151 Officer in consultation with the Portfolio holder for Finance and Governance calculated the Council Tax Base 2019-20:

 

a)              for the whole Council area as 36,067.1 [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 to which a Parish Precept relates as in column 2 of the annex to the Minutes (as set out in the Minute Book).

 

(2)            That the Council Tax requirement for the Council’s own purposes for 2019-20 (excluding Parish Precepts and Special Expenses) is £6,900,718.

 

(3)            That the following amounts be calculated for the year 2019-20 in accordance with Sections 31 to 36 of the Act:-

 

a)              £38,339,986 being the aggregate of the 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 and any additional special expenses.

 

b)              £28,355,046 being the aggregate of the amounts which the Council estimates for the items set out in Section 31A (3) of the Act.

 

c)              £9,984,940 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 31B of the Act).

 

d)              £276.84 being the amount at 3(c) above (Item R), all divided by Item T (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 and Special Expenses);

 

e)              £3,084,222 being the aggregate amount of all special items (Parish Precepts and Special Expenses) referred to in Section 34(1) of the Act as per the attached Schedule 2 (annex to the Minutes as set out in the Minute Book).

 

f)                £191.33 being the amount at 3(d) above less the result given by dividing the amount at 3(e) above by Item T(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 or special item relates;

 

(4)            That it be noted that for the year 2019-20 the Northamptonshire County Council, the Police and Crime Commissioner for Northamptonshire and the Northamptonshire Commissioner Fire and Rescue Authority have issued precepts to the 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 below :-

 

Valuation

Northampton-shire County Council

Police and Crime Commissioner for Northampton-shire

Northampton-shire Commissioner Fire and Rescue Authority

Band

£

£

£

A

824.07

163.36

40.51

B

961.41

190.59

47.26

C

1,098.76

217.81

54.01

D

1,236.10

245.04

60.76

E

1,510.79

299.49

74.26

F

1,785.48

353.95

87.76

G

2,060.17

408.40

101.27

H

2,472.20

490.08

121.52

 

(5)            That the Council, in accordance with Sections 30 and 36 of the Local Government Finance Act 1992, hereby sets the amounts shown in the annex to the Minutes (as set out in the Minute Book) as the amounts of Council Tax for the year 2019-20 for each part of its area and for each of the categories of dwellings.

 

(6)            That the Council’s basic amount of Council Tax for 2019-20 is not deemed to be excessive in accordance with principles approved under Section 52ZB Local Government Finance Act 1992.

 

(7)            That the following discounts and exemptions be approved:

 

i     In respect of properties within Class A and B as defined by the Council Tax (Prescribed Classes of Dwellings) (England) (Amendment) Regulations 2012(furnished chargeable dwellings that are not the sole or a main residence of an individual) the discount provided by Section 11A of the Local Government Finance Act 1992 shall be zero.

 

ii     In respect of properties within Class C as defined by the Council Tax (Prescribed Classes of Dwellings) (England) (Amendment) Regulations 2012 (a property that is unoccupied and substantially unfurnished) the discount provided by Section 11A of the said Act shall be 50% for a period of three months and thereafter zero.

 

iii    In respect of properties within Class D as defined by the aid Regulations (chargeable dwellings that are vacant and undergoing major repair work to render them habitable) the discount provided by Section 11A of the said Act shall be zero.

 

iv    No council tax discount shall be applied to dwellings that are unoccupied and substantially unfurnished for more than two years and that the council tax payable on such properties is 200% (except for those properties which fall into prescribed Classes E and F).

 

Supporting documents: