Agenda item

The 2022/23 Council Tax

Minutes:

All Members of the Council had been granted dispensations to speak and vote on this item.  Cllr A Wade had been granted a dispensation to speak and vote on this item, as an employee of Hampshire and Isle of Wight Fire and Rescue Service.

 

The Council considered the Council Tax for 2022/23.

 

The Chairman moved the recommendations in the report.  Cllr O’Sullivan seconded the motion.

 

The recommendations were put to a recorded vote, the outcome of which was as follows:-

 

Voting for:- Cllrs Alvey, Andrews, Bennison, Brand, Carpenter, Cerasoli, Clarke, Cleary, Corbridge, Craze, Crisell, S Davies, Davis, Delemare, Dowd, Duke, Dunning, Frampton, Glass, Gossage, Harris, Hawkins, E Heron, J Heron, Hoare, Kidd, Lane, McEvoy, Murray, O’Sullivan, Penman, Reid, Reilly, Rickman, Ring, Rippon-Swaine, Sevier, Thierry, Thorne, Tipp, Tungate, C Ward and J Ward.

 

Voting against:- Cllr Brunsdon.

 

Abstaining:- Cllrs Clark, Harrison, Kangarani, Osborne, Rackham, A Wade and M Wade.

 

The recommendations were carried – 43 in favour, 1 against, 7 abstaining.

 

RESOLVED:

 

1.1            That it be noted that on 6 December 2021 the Council calculated the Council Tax Base for the year 2022/23:

 

(a)          for the whole Council area as 72,122.10 [Item T in the formula in Section 31B(1) of the Local Government Finance Act 1992, as amended (the “Act”)]; and

 

(b)       for dwellings in those parts of its area to which a Parish precept relates as in Appendix 3 of the report. 

 

1.2            To calculate that the Council Tax requirement for the Council’s own purposes for 2022/23 (excluding Parish Precepts) is £13,584,920.

 

1.3            That the following amounts be calculated for the year 2022/23 in accordance with Sections 31A, 31B and 34 to 36 of the Local Government and Finance Act 1992 as amended by the Localism Act 2011: -

 

(a)                                £139,820,116  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)        £119,248,060  being the aggregate of the amounts which the Council estimates for the items set out in Section 31A(3) of the Act.

 

(c)        £20,572,056    being the amount by which the aggregate at 1.3(a) above exceeds the aggregate at 1.3(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(1) of the Act).

 

(d)        £285.24           being the amount at 1.3(c) above (Item R), all divided by the Council Tax Base, Item T (1.1(a) above), calculated by the Council, in accordance with Section 31B(1) of the Act, as the basic amount of its Council Tax for the year (including Parish precepts).

 

(e)        £6,987,136      being the aggregate amount of all special items (Parish precepts) referred to in Section 34(1) of the Act (as per Appendix 4 of the report).

 

(f)        £188.36           being the amount at 1.3(d) above less the result given by dividing the amount at 1.3(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 specifically for the District Council.  There are no non-parished areas.

 

(g)       

 

 

being the amounts given by adding to the amount at 1.3(f) above the

amounts of the special item or items relating to dwellings in those parts of the Council’s area mentioned above divided in each case by the amount at 1.1(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.

 

(h)       These are the District plus Town/Parish Council elements only.  See below and page 5 for the full amounts of Council Tax.

 

 

being the amounts given by multiplying the amounts at 1.3(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.

 

1.4         That it be noted that Hampshire County Council, the Police and Crime Commissioner for Hampshire and the Hampshire and Isle of Wight Fire Authority have issued precepts for 2022/23 to the Council in accordance with Section 40 of the Local Government Finance Act 1992, for each category of dwellings in the Council’s area as indicated below:

 

PRECEPTING AUTHORITY

 

 

1.5          That the Section 151 Officer be given delegated authority to implement any variation to the overall level of Council Tax arising from the final notification of the Hampshire County Council precept.

 

1.6        That, having calculated the aggregate in each case of the amounts at 1.3(h) and 1.4 above, the Council, in accordance with Section 30 of the Local Government Finance Act 1992 (as amended by the Localism Act 2011), hereby sets the following amounts as the amounts of Council Tax for the year 2022/23 for each part of its area and for each of the categories of dwellings shown as follows:-

 

 

Supporting documents: