Council Tax Setting Committee - 23 February 2010

COUNCIL TAX SETTING COMMITTEE - 23 FEBRUARY 2010

PART I – DELEGATED

5.SETTING THE COUNCIL TAX

(DCRG)

1.Summary

1.1This report allows the Council to set the Council Tax for 2010/2011.

2.Background

2.1The Council at its meeting on 16February2010:-

2.1.1Approved a General Fund revenue budget for 2010/2011 of £13,079,042.

2.1.2Noted that, at its meeting on 15 December 2009, the Council calculated the following amounts for the year 2009/2010 in accordance with Regulations made under Section 33(5) of the Local Government Finance Act 1992:-

(a)38,494.63 being the amount calculated by the Council, in accordance with regulation 3 of the Local Authorities (Calculation of Council Tax Base) Regulations 1992, as its Council Tax Base for the year.

(b)Parts of the Council’s area:-

Abbots Langley / 8,213.01
Chorleywood / 6,038.52
Croxley Green / 5,348.44
Sarratt / 1,085.53
Watford Rural / 7,835.41
Unparished Area / 9,973.72

being the amounts calculated by the Council, in accordance with Regulation 6 of the regulations, as the amounts of its Council Tax Base for the year for dwellings in those parts of its area to which one or more special items relate.

2.1.3Calculated the following amounts for the year 2010/2011 in accordance with Sections 32 to 36 of the Local Government Finance Act 1992:-

(a) / £53,006,597 / being the aggregate of the amounts which the Council estimates for the items set out in Section 32(2)(a) to (e) of the Act.
(b) / £39,927,555 / being the aggregate of the amounts which the Council estimates for the items set out in Section 32(3)(a) to (c) of the Act.
(c) / £13,079,042 / being the amount by which the aggregate at 2.1.3(a) above exceeds the aggregate at 2.1.3(b) above, calculated by the Council in accordance with Section 32(4) of the Act, as its budget requirement for the year.
(d) / £5,657,971 / being the aggregate of the sums which the Council estimates will be payable for the year into its general fund in respect of redistributed non-domestic rates and revenue support grant, adjusted by the amount of the sums which the Council estimates will be transferred in the year to or from its collection fund and general fund in accordance with Section 97(3) of the Local Government Finance Act 1988 (Council Tax Deficits and Surpluses).
(e) / £192.78 / being the amount at 2.1.3(c) above less the amount at 2.1.3(d) above, all divided by the amount at 2.1.2(a) above, calculated by the Council in accordance with Section 33(1) of the Act, as the basic amount of its Council Tax for the year.
(f) / £2,599,937 / being the aggregate amount of all special items referred to in Section 34(1) of the Act.
(g) / £125.24 / being the amount at 2.1.3(e) above less the result given by dividing the amount at 2.1.3(f) above by the amount at 2.1.2(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 the area to which no special item relates.
(h) / Parts of the Council’s Area / £
Abbots Langley / 190.71
Chorleywood / 196.03
Croxley Green / 201.88
Sarratt / 192.03
Watford Rural / 186.70
Unparished / 192.50
being the amounts given by adding to the amount at 2.1.3(g) above the amounts of the special item or items relating to the dwellings in those parts of the Council’s area mentioned above divided in each case by the amount at 2.1.2(b) above, calculated by the Council in accordance with Section 34(3) of the Act, as the basic amounts of its Council Tax for the year for dwellings in those parts of its area to which one or more special items relate.
(i)
Valuation Bands
Parts of the / A / B / C / D / E / F / G / H
Council’s Area / £ / £ / £ / £ / £ / £ / £ / £
Abbots Langley / 127.14 / 148.33 / 169.52 / 190.71 / 233.09 / 275.47 / 317.85 / 381.42
Chorleywood / 130.69 / 152.47 / 174.25 / 196.03 / 239.59 / 283.15 / 326.72 / 392.06
Croxley Green / 134.59 / 157.02 / 179.45 / 201.88 / 246.74 / 291.60 / 336.47 / 403.76
Sarratt / 128.02 / 149.36 / 170.69 / 192.03 / 234.70 / 277.38 / 320.05 / 384.06
Watford Rural / 124.47 / 145.21 / 165.96 / 186.70 / 228.19 / 269.68 / 311.17 / 373.40
Unparished / 128.33 / 149.72 / 171.11 / 192.50 / 235.28 / 278.06 / 320.83 / 385.00
being the amounts given by multiplying the amounts at 2.1.3(h) 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.

2.2The decisions made by the Council on 16 February2010 dealt only with the District and Parish charge and to this needs to be added the precepts from the Hertfordshire County Council and the Hertfordshire Police Authority.

3.Details

3.1Major Precepting Authorities

The Hertfordshire County Council and the Hertfordshire Police Authority met on 23February 2010 to determine their budgets. Precepts have been announced of £43,068,946.88 and £5,690,276.21 giving Band D charges of £1,118.83 and £147.82 respectively. Applying the appropriate proportions gives the charges shown in Recommendation 9.1.

3.2Total Charge for Each Area and Each Band

This is derived by adding the figures in paragraph 2.1.3(i) (District and Parish Charge) to recommendation 9.1 (Major Precepting Authorities) to give a total charge on each area for each band.

(Cross Reference: Recommendation 9.2 below).

4Options/Reasons for Recommendation

4.1The report is made to set the Council Tax for 2010/2011.

5Policy/Budget

5.1The recommendations in this report are within the Council’s agreed policy and budgets.

6Staffing, Equal Opportunities, Community Safety, Risk Management, Website, Customer Services Centreand Environmental Implications

6.1None specific.

7.Financial Implications

7.1Applying the charges will generate the income required to meet County Council, Police Authority, District and Parish Councils’ expenditure after discounts and non-payment, allowance for which has been included in the Council Tax Base.

7.2The Council is setting its Council Tax charges at the earliest opportunity (i.e. as soon as possible after the County Council has set its charge). This is done to enable billing to take place at the earliest opportunity thus maximising cash-flow.

8.Legal Implications

8.1This report and its recommendations comply with the requirements of the Local Government Finance Act 1992.

9.Recommendations

9.1That it be noted that for the year 2010/2011 the Hertfordshire County Council and the Hertfordshire Police Authority have stated the following amounts in precepts issued to the Council, in accordance with Section 40 of the Local Government Finance Act 1992, for each of the categories of dwelling shown below:-

Valuation Bands
Precepting / A / B / C / D / E / F / G / H
Authority / £ / £ / £ / £ / £ / £ / £ / £
Hertfordshire
County Council / 745.89 / 870.20 / 994.52 / 1,118.83 / 1,367.46 / 1,616.09 / 1,864.72 / 2,237.66
Hertfordshire
Police Authority / 98.55 / 114.97 / 131.40 / 147.82 / 180.67 / 213.52 / 246.37 / 295.64
Total / 844.44 / 985.17 / 1,125.92 / 1,266.65 / 1,548.13 / 1,829.61 / 2,111.09 / 2,533.30

9.2That, having calculated the aggregate in each case of the amounts at 2.1.3(i) and 9.1 above, the Council in accordance with Section 30(2) of the Local Government Finance Act 1992, hereby sets the following amounts as the amounts of Council Tax for the year 2010/2011 for each of the categories of dwellings shown below:-

Valuation Bands
Parts of the / A / B / C / D / E / F / G / H
Council’s Area / £ / £ / £ / £ / £ / £ / £ / £
Abbots Langley / 971.58 / 1,133.50 / 1,295.44 / 1,457.36 / 1,781.22 / 2,105.08 / 2,428.94 / 2,914.72
Chorleywood / 975.13 / 1,137.64 / 1,300.17 / 1,462.68 / 1,787.72 / 2,112.76 / 2,437.81 / 2,925.36
Croxley Green / 979.03 / 1,142.19 / 1,305.37 / 1,468.53 / 1,794.87 / 2,121.21 / 2,447.56 / 2,937.06
Sarratt / 972.46 / 1,134.53 / 1,296.61 / 1,458.68 / 1,782.83 / 2,106.99 / 2,431.14 / 2,917.36
Watford Rural / 968.91 / 1,130.38 / 1,291.88 / 1,453.35 / 1,776.32 / 2,099.29 / 2,422.26 / 2,906.70
Unparished / 972.77 / 1,134.89 / 1,297.03 / 1,459.15 / 1,783.41 / 2,107.67 / 2,431.92 / 2,918.30

Report Prepared by:

David Gardner - Director of Corporate Resources and Governance

Susan Townshend – Head of Revenues and Benefits

Background Papers:

Local Government Finance Act 1992 and Regulations made thereunder.

Council minutes concerning the budget for 2010/2011.

Report to Council – 15 December 2009 - The Council Tax Base.

Notification from Communities and Local Government concerning Revenue Support Grant and Non-Domestic Rate Redistribution.

Notification of Parish Precepts, County Council and Police Authority Precepts.