Agenda item

Purpose: To consider and recommend to Council the 2020/21 Revenue Budget, which proposes a Council Tax requirement of £102.06m, requiring a Council Tax increase of 1.99% and a 2% adult social care Council Tax Precept. The Council Tax increase will raise £2.1m and the precept will raise a further £2.1m ring-fenced for adult social care. The report also proposes the Fees and Charges for 2020/21 as set out in Appendix F and the Parish Expenses as set out in Appendix G and recommends the level of General Reserves as set out in Appendix E.

Resolved that Council be recommended to resolve as follows:

(1)       That the Council approves the 2020/21 Council Tax requirement of £102.06 million, requiring a Council Tax increase of 1.99% with a 2% Council Tax Precept ring-fenced for adult social care.

(2)       That the Fees and Charges are approved as set out in Appendix F and the appropriate statutory notices be placed where required.

(3)       That the Parish Expenses of £xxxx are approved as set out in Appendix G.

(4)       That it be noted that the following amounts for the year 2020/21 in accordance with regulations made under Section 31B of the Local Government Finance Act 1992, as amended (by the Localism Act 2011):

(a)     £65,205.90 being the amount calculated by the Council, (Item T) in accordance with regulation 31B of the Local Authorities (Calculation of Council Tax Base) Regulations 1992 (as amended by the Localism Act 2011), as its council tax base for the year (the number of properties paying council tax).

(b)     Part of the Council’s area as per Appendix K 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 a Parish precept relates.

(5)       Calculate that the Council Tax requirement for the Council’s own purposes for 2020/21 (excluding Parish precepts) is £xxxxxxx.

(6)       That the following amounts be now calculated by the Council for the year 2020/21 in accordance with Sections 32 to 36 of the Local Government Finance Act 1992, amended by the Localism Act 2011:

(a)     £xxxxxxx being the aggregate of the amounts which the Council estimates for the items set out in Section 31A(2), (a) to (f) of the Act taking into account all precepts issued to it by Parish councils.

(b)     £xxxxxxx being the aggregate of the amounts which the Council estimates for the items set out in Section 31A(3), (a) to (d) of the Act.

(c)     £xxxxxxx being the amount by which the aggregate at 7(a) above, exceeds the aggregate at 7(b) above, calculated by the Council, in accordance with the Section 31A(4) of the Act, as its Council Tax requirement for the year (Item R).

(d)     £xxxx being the amount at 7(c) above (Item R), all divided by 5(a) above (Item T), 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)     £xxxxx being the aggregate amount of all special items (Parish precepts) referred to in Section 34(1) of the Act (as per Appendix K).

(f)      £1565.26 being the amount at 7(d) above less the result given by dividing the amount at 7(e) above by the amount at 5(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 special items relates.

(7)       That it be noted that for the year 2020/21, Police and Crime Commissioner for Thames Valley & The Royal Berkshire Fire and Rescue Service have issued precepts to the Council in accordance with Section 40 of the Local Government Finance Act 1992 for each category of dwellings in the Councils area as indicated in Appendix K.

(8)       That the Council in accordance with Sections 30 and 36 of the Local Government Finance Act 1992, hereby sets the aggregate amounts shown in the tables in Appendix K as the amounts of Council Tax for 2020/21 for each part of its area and for each of the categories of dwellings.

This decision is not subject to call in as:

·      the item is due to be referred to Council for final approval.

The Executive considered a report (Agenda Item 9) concerning the 2020/21 Revenue Budget, which proposed a Council Tax requirement of £102.06m, requiring a Council Tax increase of 1.99% and a 2% adult social care Council Tax Precept. The Council Tax increase would raise £2.1m and the precept would raise a further £2.1m ring-fenced for adult social care. This report also proposed the Fees and Charges for 2020/21 as set out in Appendix F and the Parish Expenses as set out in Appendix G and recommended the level of General Reserves as set out in Appendix E.

Councillor Graham Bridgman referred to page 146 of the agenda which related to the fees for Private Hire Operators. These were currently out for consultation and therefore this section would need to be updated for the Council meeting on 3 March 2020.

RESOLVED that it be recommended that Council approves:

(1)       The 2020/21 Council Tax requirement of £102.06 million, requiring a Council Tax increase of 1.99% with a 2% Council Tax Precept ring-fenced for adult social care.

(2)     The Fees and Charges as set out in Appendix F and that the appropriate statutory notices be placed where required.

(3)     The Parish Expenses of £xxxx as set out in Appendix G.

(4)     It be noted that the following amounts for the year 2020/21 in accordance with regulations made under Section 31B of the Local Government Finance Act 1992, as amended (by the Localism Act 2011):

(a)     £65,205.90 being the amount calculated by the Council, (Item T) in accordance with regulation 31B of the Local Authorities (Calculation of Council Tax Base) Regulations 1992 (as amended by the Localism Act 2011), as its council tax base for the year (the number of properties paying council tax).

(b)     Part of the Council’s area as per Appendix K 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 a Parish precept related.

(5)     Calculate that the Council Tax requirement for the Council’s own purposes for 2020/21 (excluding Parish precepts) is £xxxxxxx.

(6)     The following amounts be now calculated by the Council for the year 2020/21 in accordance with Sections 32 to 36 of the Local Government Finance Act 1992, amended by the Localism Act 2011:

(a)     £xxxxxxx being the aggregate of the amounts which the Council estimates for the items set out in Section 31A(2), (a) to (f) of the Act taking into account all precepts issued to it by Parish councils.

(b)     £xxxxxxx being the aggregate of the amounts which the Council estimates for the items set out in Section 31A(3), (a) to (d) of the Act.

(c)     £xxxxxxx being the amount by which the aggregate at 7(a) above, exceeds the aggregate at 7(b) above, calculated by the Council, in accordance with the Section 31A(4) of the Act, as its Council Tax requirement for the year (Item R).

(d)     £xxxx being the amount at 7(c) above (Item R), all divided by 5(a) above (Item T), 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)     £xxxxx being the aggregate amount of all special items (Parish precepts) referred to in Section 34(1) of the Act (as per Appendix K).

(f)      £1565.26 being the amount at 7(d) above less the result given by dividing the amount at 7(e) above by the amount at 5(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 special items relates.

(7)     It be noted that for the year 2020/21, the Police and Crime Commissioner for Thames Valley & The Royal Berkshire Fire and Rescue Service had issued precepts to the Council in accordance with Section 40 of the Local Government Finance Act 1992 for each category of dwellings in the Councils area as indicated in Appendix K.

(8)     The Council in accordance with Sections 30 and 36 of the Local Government Finance Act 1992, hereby sets the aggregate amounts shown in the tables in Appendix K as the amounts of Council Tax for 2020/21 for each part of its area and for each of the categories of dwellings.

Other options considered: Not applicable.