Agenda item

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

Consideration was given to the report of the Corporate Director of Transformation, Housing & Resources, 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 in order to set the Council Tax for 2023/24.

A Motion, to approve recommendations 2.1 to 2.7 in the report, was moved and seconded.

In accordance with Council Procedure Rule 16.5, voting was recorded as follows:

FOR:              Councillors: Aldridge, Anderson, Bailey, Mrs Blake, Blundell, Burnside, Clandon, Coughlan, Cummins, Daniels, Dowling, Eccles, Fennell, Fillis, Finch, Fowler, Furey, Gagen, Gordon, Gregson, Gresty, Hirrell, Hogan, Howard, Juckes, Mrs Marshall, Mee, Mitchell, Molloy Monaghan, Nixon, O'Neill, O'Toole, D Owen, G Owen, A Owens, Patel, Pope, Pryce-Roberts, Rigby, Thompson, Turpin, Upjohn, West, D Westley, Mrs Westley, Whittington, J Wilkie, K Wilkie, Witter and Yates (FIFTY ONE)

AGAINST:     NONE

The Motion was CARRIED.

RESOLVED:   A.     That it be noted that on the 15 December 2022, the Borough Treasurer declared the Council Tax Base amounts set out in Appendix A for the financial year 2023/24 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 2023/24 (excluding parish precepts) be set at £16,327,095 in accordance with the earlier Budget Requirement report.

C.     That the following amounts be now calculated by the Council for the financial year 2023/2024 in accordance with the Local Government Finance Act 1992 (the Act):

a)     £66,427,547 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)     £57,128,935 being the aggregate of the amounts which the Council estimates for the items set out in Section 31A(3) of the Act

c)     £9,298,612 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)     £244.09 being the amount at C.(c) above divided by 38,095.77 (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 2023/2024.

e)     £730,111 being the aggregate amount of all special items (i.e. Parish Precepts) referred to in Section 34(1) of the Act.

f)      £224.92 being the amount at C.(d) above, less the result given by dividing the amount at C.(e) above by 38,095.77 (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 2023/2024 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 2023/2024 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 2023/2024 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 2023/2024 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 2023/2024 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 2023/2024 for each of the categories of dwellings shown.