Agenda item

To set the Council Tax for Cheshire East Council for the financial year 2019/20.

Consideration was given to a report relating to the setting of the Council tax for 2019/20.

It was reported that Cheshire East Council, as a billing authority, was responsible for the billing and collection of Council Tax due from local taxpayers and must, therefore, make a resolution to 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

Town & Parish Council precepts

Police & Crime Commissioner for Cheshire precept

Cheshire Fire Authority precept

Council was recommended to set the Council Tax for Cheshire East Council for the financial year 2019/20, at £1,446.27, in accordance with the formal resolutions as shown in section 13 of the report.

The motion in respect of the setting of the Council Tax was proposed and seconded.

Legislation required the recording in the minutes of how each Member voted on any decision relating to the Council Tax. Accordingly, a recorded vote was carried out in respect of this item, with the following results:-

For

Councillor C Andrew, A Arnold, G Baggott, Rachel Bailey, Rhoda Bailey, G Barton, P Bates, M Beanland, D Bebbington, J Bratherton, S Brookfield, E Brooks, D Brown, C Browne, B Burkhill, P Butterill, J Clowes, S Corcoran, H Davenport, S Davies, M Deakin, T Dean, B Dooley, L Durham, S Edgar, I Faseyi, JP Findlow, R Fletcher, D Flude, S Gardiner, P Groves, A Harewood, G Hayes, S Hogben, O Hunter, J Jackson, L Jeuda, A Kolker, D Mahon, N Mannion, A Martin, R Menlove, G Merry, A Moran, B Moran, J Nicholas, M Parsons, J Rhodes, B Roberts, J Saunders, M Sewart, M Simon, L Smetham, D Stockton, A Stott, B Walmsley, G Walton, L Wardlaw, J Weatherill, G Williams and J Wray.

The motion was declared carried with 62 votes for, 0 against and 0 not voting.

RESOLVED

That the Council Tax for Cheshire East Council for the financial year 2019/20, be set at £1,446.27, in accordance with the formal resolutions as shown in section 13 of the report, as follows:-

Formal Resolution

1.          That it be noted that on 13^th December 2018 the Council calculated the Council Tax base 2019/20:-

(a)    for the whole Council area as 149,517.54 (item T in the formula in Section 31B of the Local Government Finance Act 1992, as amended (the “Act”)).

(b)    for individual parishes, as in Appendix A to the report.

2.          Calculated that the Council Tax requirement for the Council’s own purposes for 2019/20 (excluding Parish precepts) is £216,242,730.

3.          That the following amounts be calculated for the year 2019/20 in accordance with      Sections 31 to 36 of the Act:

a.   £677,736,101     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.   £453,597,622     being the aggregate of the amounts which the Council estimates for the items set out in Section 31A(3) of the Act.

c.   £224,138,479     being the amount by which the aggregate at 3(a) above exceeds the aggregate at 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 of the Act).

d.       £1,499.08           being the amount at 3(c) above divided by the amount at 3.1(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.       £7,895,749         being the aggregate amount of all special items  (Parish                        precepts) referred to in Section 34(1) of the Act

f.    £1,446.27           being the amount at 3(d) above less the result given  by dividing the amount at 3.3(e) above by the amount at 3.1(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.                             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 Annex 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 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 area).

4.          That  it be noted that the Police & Crime Commissioner and the Fire Authority had 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 10 and 11 of the report.

5.          It was accepted that Cheshire East Council’s basic amount of Council tax for 2019/20 was not excessive in accordance with principles approved under Section 52ZB and 52ZC of the Local Government Finance Act 1992.