Agenda item

Council Tax Statutory Resolution

To set the Council Tax for Cheshire East for the financial year 2023/24

Minutes:

Consideration was given to a report relating to the setting of the Council Tax for 2023/24.

 

It was reported that there was an error in the report in paragraph 3.1.1 - second line, as the Council Tax amount had a full stop rather than a comma after the number 6.  The figure should read £271,096,891 and it was this figure that the Council was being asked to approve.

 

As a billing authority Cheshire East Council 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.

 

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 Braithwaite,
J Bratherton, S Brookfield, C Browne, J Buckley, C Bulman, P Butterill, S Corcoran, L Crane, A Critchley, D Edwardes. H Faddes, A Farrall, K Flavell, M Goldsmith, A Gregory, S Handley, A Harewood, S Hogben, M Houston, M Hunter, D Jefferay, L Jeuda, I Macfarlane, N Mannion, A Moran, R Moreton, D Murphy, C Naismith, J Nicholas, J Parry, B Puddicombe, J Rhodes, L Smith, A Stott, M Warren and P Williams.

 

AGAINST

Councillors R Bailey, M Beanland, M Benson, D Brown, J Clowes, S Davies, T Dean, S Edgar, JP Findlow, A Gage, S Gardiner, P Groves, G Hayes, S Holland, A Kolker, C Leach, B Murphy, S Pochin, P Redstone, J Saunders, M Sewart, M Simon, L Smetham, J Smith, D Stockton, L Wardlaw, J Weatherill, J Wray and N Wylie.

 

NOT  VOTING

Councillors R Fletcher and D Marren

 

The motion was declared carried with 41 votes for, 29 against and 2 not voting.

 

RESOLVED:  That

 

1          the Council Tax for Cheshire East Council for the financial year 2023/24, at £271,096,891 in accordance with the formal resolutions as shown in Section 14 of the report, as follows:

 

Formal Resolution

 

1.    That it is noted that on 14 December 2022 the Council calculated the Council Tax base 2023/24.

 

(a)   for the whole Council area as 158,778.54 (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.    That the Council Tax requirement for the Council’s own purposes for 2023/24 (excluding Parish precepts) is £271,096,891.

 

3.    That the following amounts be calculated for the year 2023/24 in accordance with Sections 31 to 36 of the Act:

 

a.   £740,744,041    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.   £459,530,957    being the aggregate of the amounts which the Council estimates for the items set out in Section 31A(3) of the Act.

 

c.   £281,213,084    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.   £1,771.10          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.   £10,116,193      being the aggregate amount of all special items (Parish precepts) referred to in Section 34(1) of the Act

 

f.    £1,707.39          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 (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 (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 (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          Note 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 11 and 12 of the report.

 

5          accepts that Cheshire East Council’s basic amount of Council Tax for 2023/24 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 Crime and Commissioner for Cheshire, and each Town and Parish Council have been approved and notified to the Council in accordance with the Local Government Finance Act 1992, as amended by sections 72 to 79 of the Localism Act 2011.

 

3          notes the average Council Tax for the Cheshire East Borough is £2,109.02 in accordance with the Local Government Finance Act 1992, as amended by sections 72 to 79 of the Localism Act 2011.

 

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