Agenda item

Council Tax Statutory Resolution

Meeting of Council, Tuesday, 27th February, 2024 11.00 am (Item 73.)

To set the Council Tax for Cheshire East for the financial year 2024/25.

Minutes:

Consideration was given to a report relating to the setting of the Council Tax for 2024/25.

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 Mayor reported that revised versions of Appendices C and D had been issued and that these versions should be referred to during considering of this item.

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 L Anderson, S Bennett-Wake, J Bird, L Braithwaite, J Bratherton, M Brooks, C Browne, L Buchanan, C Bulman, A Burton, C Chapman, D Clark, A Coiley, N Cook, S Corcoran, L Crane, B Drake, D Edwardes, K Edwards, M Edwards, H Faddes, A Farrall, E Gilman, M Goldsmith, M Gorman, C Hilliard, M Houston, D Jefferay, N Mannion, G Marshall, A Moran, R Moreton, C Naismith, J Place, J Priest, P Puddicombe, J Rhodes, H Seddon, G Smith, John Smith, Julie Smith, J Snowball, R Vernon, M Warren and F Wilson.

AGAINST

Councillors S Adams, R Bailey, M Beanland, D Brown, R Chadwick, J Clowes, T Dean, S Edgar, A Gage, S Gardiner, E Hall, A Harrison, G Hayes, A Heler, S Holland, T Jackson, R Kain, A Kolker, R Morris, H Moss, M Muldoon, C O’Leary, B Posnett, J Pratt, P Redstone, J Saunders, M Sewart, M Simon, L Smetham, L Wardlaw and J Wray.

NOT VOTING

Councillors R Fletcher and L Smith.

The motion was declared carried with 45 votes for, 31 against and 2 not voting.

RESOLVED: That Council:

1. approves a Council Tax for Cheshire East Council for the financial year 2024/25, at £287,086,013 in accordance with the formal resolutions as shown in paragraphs 20-24 of the report, as follows:

Formal Resolution

1 That it be noted that on 13 December 2023 the Council calculated the Council Tax base 2024/25.

(a) for the whole Council area as 160,151.52 (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.

2 Calculated that the Council Tax requirement for the Council’s own purposes for 2024/25 (excluding Parish precepts) is £287,086,013.

3 That the following amounts be calculated for the year 2024/25 in accordance with Sections 31 to 36 of the Act:

a.	£819,159,543	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.	£520,611,429	being the aggregate of the amounts which the Council estimates for the items set out in Section 31A(3) of the Act.
c.	£298,548,114	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.	£1,864.16	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.	£11,462,101	being the aggregate amount of all special items (Parish precepts) referred to in Section 34(1) of the Act.
f.	£1,792.59	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 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 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 paragraphs 17 and 18 of the report.

5 accepts that Cheshire East Council’s basic amount of Council tax for 2024/25 is 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 £2,217.19in accordance with the Local Government Finance Act 1992, as amended by sections 72 to 79 of the Localism Act 2011.

Supporting documents: