Agenda item

Consideration was given to a report relating to the setting of the Council tax for 2014/15.

The Council, as a billing authority, was responsible for the billing and collection of Council Tax due from local taxpayers and was requested 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

Cheshire Fire Authority precept

As referred to in the previous minute, new Government regulations 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

Councillors C Andrew, Rachel Bailey, Rhoda  Bailey, A Barratt, G Baxendale, D Bebbington, D Brown, L Brown, P Butterill, S Carter S Cartlidge J Clowes,  S Corcoran H Davenport, W S Davies, R Domleo, D Druce, K Edwards, P Edwards, I Faseyi, J P Findlow, W Fitzgerald , R Fletcher, L Gilbert, M Grant, P Groves, J Hammond, M Hardy, A Harewood, S Hogben D Hough, P Hoyland, O Hunter, J Jackson,  M Jones, S Jones A Kolker, W Livesley, J Macrae, D Mahon,  D Marren, A Martin,  P Mason, R Menlove, G Merry, B Moran, D Neilson, D Newton, P Raynes,  J Saunders,  B Silvester, M Simon, L Smetham,  A Thwaite, D Topping, G M Walton, M J  Weatherill,  P Whiteley, J  Wray

Not voting

D Brickhill, B Burkhill,  D Flude,  A Moran, B Murphy, M Parson, L Roberts,

The motion was declared carried by 59 votes for, 0 against, with 7 not voting.

RESOLVED

That the Council Tax for Cheshire East Council for the financial year 2014/2015, be set at £1,216.34, in accordance with the formal resolutions as shown in section 18 of the report and as set out below.

1.    That it be noted that on 12th December 2013 the Council calculated the Council Tax base 2014/2015

(a)for the whole Council area as 137,548.53:-

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

2. Calculated that the Council Tax requirement for the Council’s own purposes for 2014/2015 (excluding Parish precepts) is £167,305,774.

3. That the following amounts be calculated for the year 2014/2015 in accordance with Sections 31 to 36 of the Local Government Finance Act 1992 (“the Act”):

a. £687,590,542 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. £515,518,168 being the aggregate of the amounts which the Council estimates for the items set out in Section 31A(3) of the Act.

c. £172,072,374 being the amount by which the aggregate at 18.3(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.

d. £1,250.99 being the amount at 3(c) above divided by the amount at 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. £4,766,600 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 3(d) above less the result given by dividing the amount at 3(e) above by the amount at 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 Appendix A, 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 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 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 (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 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 of the report.

5. It was accepted that the Cheshire East Council’s basic amount of Council tax for 2014/2015 was not excessive, in accordance with principles approved under Section 52ZB Local Government Finance Act 1992.