Agenda item

To set the Council Tax for Cheshire East for the financial year 2022/23.

Consideration was given to a report relating to the setting of the Council Tax for 2022/23.

It was reported that Cheshire East Council, as a billing authority, was responsible for the billing and collection of Council Tax from local taxpayers and must, therefore, make a resolution to set the overall Council Tax level.  This meant 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
• Town & Parish Council precepts
• Police and 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 2022/23 at £1,626.24, in accordance with the formal resolutions  as shown in section 14 of the report.

The motion in respect of the setting of the Council Tax was proposed and seconded. Following debate, in accordance with legislation a recorded vote was carried out in respect to this item, with the following results:-

FOR

Councillors Q Abel, S Akers Smith, L Anderson, J Barber, L Brathwaite, J Bratherton, S Brookfield, C Browne, C Bulman, B Burkhill, P Butterill, S Carter, S Corcoran, L Crane, D Edwardes, B Evans, H Faddes, A Farrall, K Flavell, R Fletcher, M Goldsmith, S Handley, A Harewood, S Hogben, M Houston, D Jefferay, L Jeuda, I Macfarlane, N Mannion, A Moran, R Moreton, B Murphy, D Murphy, C Naismith, J Nicholas, J Parry, B Puddicombe, J Rhodes, L Roberts, J Smith, A Stott, M Warren and P Williams.

AGAINST

Councillors M Beanland, M Benson, J Clowes, S Davies, S Edgar, JP Findlow, A Gage, S Gardiner, L Gilbert, A Gregory, P Groves, G Hayes, S Holland, A Kolker, C Leach, K Parkinson, P Redstone, J Saunders, M Sewart, M Simon, L Smetham, D Stockton, L Wardlaw, J Weatherill, and N Wylie.

NOT VOTING

Councillors M Acquith, R Bailey, D Brown, D Marren, A Martin and S Pochin.

The motion was declared carried with 43 votes for, 25 against and 6 not voting.

RESOLVED:  That

1.         the Council Tax for Cheshire East Council for the financial year 2022/23 be set at £1,626.24, in accordance with the formal resolutions as shown in section 14 of the report, as follows: -

Formal Resolution

1.    that it be noted that on 15 December 2021 the Council calculated the Council Tax base 2022/23.

(a)   for the whole Council area as 156,607.48 (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.    that the Council Tax requirement for the Council’s own purposes for 2022/23 (excluding Parish precepts) is £254,681,348.

3.    that the following amounts be calculated for the year 2022/23 in accordance with Sections 31 to 36 of the Act:

a.   £651,430,983    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.   £387,440,139    being the aggregate of the amounts which the Council estimates for the items set out in Section 31A(3) of the Act.

c.   £263,990,844    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.   £1,685.68          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.   £9,309,496       being the aggregate amount of all special items (Parish precepts) referred to in Section 34(1) of the Act

f.    £1,626.24          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 to the report 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 to the report being the amounts given by adding to the amount at 3(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 area).

i.                                Appendix C to the report being the amounts given by multiplying the amount at 3(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 to the report being the aggregate of the local charges in 3(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.    notes that the Police and Crime Commissioner and the Fire Authority have issued precepts to Cheshire East Council in accordance with section 40 of the Local Government Act 1992 for each category of dwellings in the Council’s area, as shown in sections 11 and 12 of the report.

5.  accepts that the Cheshire East Council’s basic amount of Council tax for 2021/22 was not excessive in accordance with principles approved under Section 52ZB and 52ZC of the Local Government Finance Act 1992.

2.         Notes that the council tax precept of Cheshire Fire Authority, Police and Crime Commissioner for Cheshire, and each Parish Council as been approved and notified to the Council in accordance with the Local Government Finance Act 1992, as amended by section 72 to 79 of the Localism Act 2011.

3.         notes the average Council Tax for the Cheshire East Borough is £2,003.60 in accordance with the Local Government Finance Act 1992, as amended by sections 72 to 79 of the Localism Act 2011.