Agenda item

This report will be published in a supplementary papers pack to this agenda.

The Deputy Chief Executive presented the Council Tax Resolutions 2024/25 for Cabinet’s consideration.

In doing so, Members were informed that the report sought formal approval of the Council Tax Resolutions 2024/25. The report took into account the spending requirements of Bromsgrove District Council, Worcestershire County Council (WCC), the Police and Crime Commissioner for West Mercia (PCC), Hereford and Worcester Fire Authority and the various Parish Councils. It was reported that this report was also due to be considered by Full Council at its meeting on 21^st February 2024.

For unparished areas within the District, the overall Council Tax Band D amount was confirmed at £2,163.64 of which Bromsgrove District Council received £250.00, WCC received £1,538.92, the PCC received £277.50, and Hereford and Worcester Fire Authority received £97.22.

The report also included information regarding the Council’s and Parish Councils’ requirements, the Council’s tax amount for its main precepting authorities, the increases for each of the precepting authorities for 2024/25 and the parish precepts for 2024/25.

Following the presentation of the report, Members thanked Finance Officers for their hard work in compiling such a complex report.

Members also briefly discussed the increase in Parish Precepts for 2024/25 and some of the areas that were the potential cause of these increases.

RECOMMENDED that Council approve:

1)    the calculation for the Council Tax requirement for the Council’s own purposes for 2024/25 (excluding Parish precepts) as £9,499,346.19.

2)    That the following amounts be calculated for the year 2024/25 in accordance with sections 31 to 36 of the Act: 

(a)      £46,946,051.69 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) (i.e., Gross expenditure)                

(b)      £37,446,705.50 being the aggregate of the amounts which the Council estimates for the items set out in Section 31A (3) of the Act. (i.e., Gross income)            

(c)      £10,723,413.69 being the amount by which the aggregate of 1.2.2(a) above exceeds the aggregate at 1.2.2(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)      £282.21 being the amount at 1.2.2 (c) above (Item R), all divided by Item T (1.1(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).                

(e)      £1,224,067.50 being the aggregate amount of all special items (Parish precepts) referred to in Section 34 (1) of the Act (as per the attached Schedule 3).

(f)       £250.00 being the amount at 1.2.2 (d) above less the result given by dividing the amount at 1.2.2 (e) above by Item T (1.1 (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.

(g)      The amounts shown in Column 3 of Schedule 1. These are the basic amounts of the council tax for the year for dwellings in those parts of the Council’s area shown in Column 1 of the schedule respectively to which special items relate, calculated by the Council in accordance with Section 34(3) of the Act. (District and Parish combined at Band D).

(h)      The amounts shown in Column 5 of Schedule 1 being the amount given by multiplying the amounts at 2.2.2(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;

1.2.3   It be noted that for the year 2024/25, Worcestershire County Council, Police and Crime Commissioner for West Mercia and Hereford and Worcester Fire Authority have issued precepts to the Council in accordance with Section 40 of the Local Government Finance Act 1992 for each category of dwelling in the Council’s area as indicated below:

1.2.4. That having calculated the aggregate in each case of the amounts at 1.2.2(h) and 1.2.3 above, that Bromsgrove District Council in accordance with Sections 30 and 36 of the Local Government Finance Act 1992 hereby sets the amounts shown in Schedule 2 as the amounts of Council Tax for 2024/25. for each part of its area and for each of the categories of dwellings.

1.2.5. That the Interim Director of Finance be authorised to make payments under Section 90(2) of the Local Government Finance Act 1988 from the Collection Fund by ten equal instalments between April 2024 to March 2025 as detailed below:

1.2.6   That the Interim Director of Finance be authorised to make transfers under Section 97 of the Local Government Finance Act 1988 from the Collection Fund to the General Fund the sum of £10,671,802.35 being the Council’s own demand on the Collection Fund (£9,499,346.19) and Parish Precepts (£1,224,067.50) and the distribution of the Deficit on the Collection Fund (-£51,611.34).

1.2.7   That the Interim Director of Finance be authorised to make payments from the General Fund to Parish Councils the sums listed on Schedule 3 by two equal instalments on 1 April 2024 and 1 October 2024 in respect of the precept levied on the Council.

1.2.8.  That the above resolutions to be signed by the Chief Executive for use in legal proceedings in the Magistrates Court for the recovery of unpaid Council Taxes.

1.2.9   Notices of the making of the said Council Taxes signed by the Chief Executive are given by advertisement in the local press under Section 38(2) of the Local Government Finance Act 1992.

RESOLVED that at its meeting on 17^th January 2024 Cabinet approved the calculated Council Tax Base 2024/25 as follows:

(a) for the whole Council area as 37,997.7 [Item T in the formula in Section 31B of the Local Government Act 1992, as amended (the “Act”)]; and

(b) for dwellings in those parts of its area to which a Parish precept relates the amounts as shown in Column 4 of the attached Schedule 1.