Agenda item

Consideration was given to a report relating to the setting of the Council tax for 2013/14. The Council, as a billing authority, was responsible for the billing and collection of Council Tax due from local taxpayers and must set the overall Council Tax level. This meant that the Authority also collected Council Tax income to cover not only its own services but also precepts set by other authorities. The Council Tax levied was, therefore, made up of four elements -Cheshire East Borough Council element, Parish Councils & Charter Trustees precepts, Police & Crime Commissioner for Cheshire precept and Cheshire Fire Authority precept.

RESOLVED

That the Council Tax for Cheshire East Council for the financial year 2013/2014, be set at £1,216.34, in accordance with the formal resolutions as shown in section 18 of  the report and the precept levy for Crewe Parish Council be set at £362,255 :-

1.   That it be noted that on 13^th December 2012 the Council calculated the Council Tax base 2013/2014

(a)  for the whole Council area as 137,122.19.

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

2.   Calculated that the Council Tax requirement for the Council’s own purposes for 2013/2014 (excluding Parish precepts) is £166,787,205.

3.   That the following amounts be calculated for the year 2013/2014 in accordance with Sections 31 to 36 of the Act:

a.    £727,587,024 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.    £556,275,641 being the aggregate of the amounts which the Council estimates for the items set out in Section 31A(3) of the Act.

c.    £171,311,383 being the amount by which the aggregate at (a) above exceeds the aggregate at (b) above, calculated by the Council, in accordance with Section 31A(4) of the Act as its Council Tax requirement for the year.

d.    £1,249.33 being the amount at (c) above divided by the amount at 18.1(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.    £4,524,178    being the aggregate amount of all special items (Parish precepts) referred to in Section 34(1) of the Act

f.     £1,216.34, being the amount at (d) above less the result given by dividing the amount at 18.3(e) above by the amount at (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.    Appendix A, being the amounts calculated by the Council, in accordance with regulations 3 and 6 of the Local Authorities (Calculation of Council Tax Base) Regulations   1992, as its total council tax base for the year and council tax base for dwellings in those parts of its area to which            one or more special items relate.

h.    Appendix B,  being the amounts given by adding to the amount at (f) above, the amounts of special items relating to dwellings in those parts of the Council’s area mentioned above divided by in each case the appropriate tax base from Appendix A, calculated by the Council in accordance with Section 34(3) of the 1992 Act, as the basic amounts of its Council Tax for the year for dwellings in those parts of the area to which one or more special items relate. (Band D charges for each Parish and Charter Trustees area).

i.      Appendix C, being the amounts given by multiplying the amount at (h)      above by the number which, in the proportion set out in Section 5(1) of the 1992 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 1992 Act, as the amounts to be taken into account for the year in respect of categories of dwellings listed in different valuation bands (Local charges for all Bands).

j.      Appendix D,  being the aggregate of the local charges in (i) above and the amounts levied by major precepting authorities, calculated in accordance with Section 30(2) of the 1992 Act (The total Council Tax charge for each band in each Parish and Charter Trustees area).

4. That it be noted that the Police & Crime Commissioner and the Fire Authority have issued precepts to Cheshire East Council in accordance with section 40 of the Local Government Finance Act 1992 for each category of dwellings in the Council’s area as shown in sections 15 and 16 above.

5.  It was accepted that the Cheshire East Council’s basic amount of Council tax for 2013/2014 was not excessive, in accordance with principles approved under Section 52ZB Local Government Finance Act 1992.