Agenda item

To consider the report of the Head of Finance, Procurement and Commercial Services.

Consideration was given to the revised report of the Head of Finance, Procurement and Commercial Services as circulated shown on screen, circulated prior to the meeting and contained in the Book of Reports, which set out the proposed 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, in order to confirm the statutory resolutions that are required in order to set the Council Tax for 2021/22.

Councillor Yates moved a Motion to approve the recommendations in the revised report, which was seconded. 

In accordance with Council Procedure Rule 16.5 voting on the Motion was recorded as follows:

FOR:              Councillors Aldridge, Ashcroft, Mrs Baybutt, Mrs Blake, Blane, Blundell, Cains, Cooper, Coughlan, Cummins, Currie, Davis, Delaney, Dereli, Devine, Dowling, Mrs  C Evans, D Evans, S Evans, Finch, Furey, Gagen, Gordon, Gregson, Hodson, Johnson, Lockie, Mrs Marshall, Mee, Mitchell, Monaghan, Moran, Nixon, O'Neill, O'Toole, Owen, Owens, Pope, Pritchard, Pryce-Roberts, Rigby,  Sutton, Thompson, West, D Westley, Mrs Westley, Whittington, J Wilkie, K Wilkie, Mrs Witter, Wright and Yates (FIFTY TWO).

AGAINST:    (NONE)

ABSTENTIONS:  (NONE) 

RESOLVED:   A.     That it be noted that on the 18 January 2021, the Borough Treasurer declared the Council Tax Base amounts set out in Appendix A for the financial year 2021/22 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 2021/22 (excluding parish precepts) be set at £13,857,983 in accordance with the earlier Budget Requirement report.

C.      That the following amounts be now calculated by the Council for the financial year 2021/2022 in accordance with the Local Government Finance Act 1992 (the Act):

a)      £86,759,879 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)      £78,275,065 being the aggregate of the amounts which the Council estimates for the items set out in Section 31A(3) of the Act

c)      £8,484,814 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)      £230.73 being the amount at C(c) above divided by 36,774.06 (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 2021/2022.

e)      £637,597 being the aggregate amount of all special items (i.e. Parish Precepts) referred to in Section 34(1) of the Act.

f)       £213.39 being the amount at C(d) above, less the result given by dividing the amount at C(e) above by 36,774.06 (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 2021/2022 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 2021/2022 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 revised Schedule 1).

D.      That it be noted that for the year 2021/2022 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 2021/2022 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 2021/2022 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 the revised Schedule 2 as the amounts of Council Tax for the year 2021/2022 for each of the categories of dwellings shown.