Decision details

Consideration was given to the revised report of the Director of Finance & Corporate Resources, as contained on pages 343 – 354 of the Book of Reports, which sought approval to set the Council Tax rate for each property band for the whole of the Borough Council’s area, including the Council Tax rate as set by the County Council, the Police and Crime Commissioner for Lancashire, the Lancashire Combined Fire Authority, and the local Parish Council in parished areas, and to confirm the statutory resolutions that are required to set the Council Tax for 2025/26.

A Motion to approve the recommendations in the revised report circulated prior to the meeting, was moved and seconded.

A vote was taken, and in accordance with the Local Authorities (Standing Orders) (England) (Amendment) Regulations 2014, it was recorded as follows:

FOR:      Councillors: Abbott, Aldridge, Anderson, Bailey, Blundell, Burnside, Coughlan, Cummins, Devine, Dowling, Eccles, Fennell, Fillis, Finch, Fowler, de Freitas, Furey, Gagen, Gordon, N Hennessy, P Hennessy, Hesketh, Hogan, Howard, Ingman, Juckes, Lawton, Lloyd, Mrs Marshall, Mee, Molloy, Nixon, Owen, Owens, Patel, Parlour, Pope, Pryce-Roberts, Rigby, Webster, Mrs Westley, Whittington and Witter (FORTY-THREE)

AGAINST: NONE

ABSTENTIONS: NONE

The Motion was CARRIED

RESOLVED:

A.     That it be noted that on the 15 January 2025, the Borough Treasurer declared the Council Tax Base amounts set out in Appendix A for the financial year 2025/26 in accordance with the Local Authorities (Calculation of Council Tax Base) (England) Regulations 2012.

B.     That the Budget for the Council’s own purposes for 2025/26 (excluding parish precepts) be set at £17,725,544 in accordance with the earlier Budget Requirement report.

C.     That the following amounts be now calculated by the Council for the financial year 2025/2026 in accordance with the Local Government Finance Act 1992 (the Act):

a)     £64,781,386 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.

b)     £54,662,805 being the aggregate of the amounts which the Council estimates for the items set out in Section 31A(3) of the Act

c)     £10,118.582 being the amount by which the aggregate at C(a) above exceeds the aggregate at C(b) above, calculated by the Council in accordance with Section 31A(4) of the Act as its Council Tax requirement for the year.

d)     £259.20 being the amount at C(c) above divided by 39,037.56 (the Tax Base) calculated by the Council in accordance with Section 31(B) of the Act, as the basic amount of its Council Tax for 2025/2026.

e)     £805,001 being the aggregate amount of all special items (i.e. Parish Precepts) referred to in Section 34(1) of the Act.

f)      £238.58 being the amount at C(d) above, less the result given by dividing the amount at C(e) above by 39,037.56 (the Tax Base), calculated by the Council in accordance with Section 34(2) of the Act, as the basic amount of its Council Tax for 2025/2026 for dwellings in those parts of its area to which no special item relates.

g)     Part of the Council's area:

                        being the amounts given by adding to the amount at C(f) above the amounts of the special item relating to dwellings in those parts of the Council's area mentioned above divided in each case by the relevant Tax Base for those areas, calculated by the Council, in accordance with Section 34(3) of the Act, as the basic amounts of the Council Tax for 2025/2026 for dwellings in those parts of its area to which a special item (i.e. Parish Precepts) relate.

h)         Part of the Council's area for each valuation band, being the amounts given by multiplying the amounts at C(f) and C(g) 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 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 (See Schedule 1).

D.     That it be noted that for the year 2025/2026 Lancashire County Council has stated the following amounts in precept issued to the Council, in accordance with Section 40 of the Act, for each of the categories of dwelling shown below:

E.     That it be noted that for the year 2025/2026 the Police and Crime Commissioner for Lancashire has stated the following amounts in precept issued to the Council in accordance with Section 40 of the Act for each of the categories of dwelling shown below:

F.     That it be noted that for the year 2025/2026 the Lancashire Combined Fire Authority has stated the following amounts in precept issued to the Council in accordance with Section 40 of the Act for each of the categories of dwelling shown below:

G.    That having calculated the aggregate in each case of the amounts at C(h), D, E and F, the Council, in accordance with Section 30(2) of the Act, hereby sets the amounts shown in Schedule 2 as the amounts of Council Tax for the year 2025/2026 for each of the categories of dwellings shown.